IRS Written Determinations
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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the https://www.irs.gov/pub/irs-wd/ folder. More about Written Determinations IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Number
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UILC
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Subject
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Released
|
|---|---|---|---|
| 202141032 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 10/15/2021 |
| 202141031 | 4942.03-07 | Set-Asides | 10/15/2021 |
| 202141030 | 4942.03-07 | Set-Asides | 10/15/2021 |
| 202141029 | 501.03-30 | Organizational and Operational Tests | 10/15/2021 |
| 202141028 | 501.36-00 | Business Activities | 10/15/2021 |
| 202141028 | 501.35-00 | "Exclusively" Test | 10/15/2021 |
| 202141028 | 501.03-05 | Corporations | 10/15/2021 |
| 202141027 | 501.33-00 | Private v. Public Interest Served | 10/15/2021 |
| 202141027 | 501.32-01 | Distribution of Assets to Private Individuals | 10/15/2021 |
| 202141027 | 501.03-30 | Organizational and Operational Tests | 10/15/2021 |
| 202141026 | 501.35-00 | "Exclusively" Test | 10/15/2021 |
| 202141026 | 501.33-00 | Private v. Public Interest Served | 10/15/2021 |
| 202141025 | 501.03-30 | Organizational and Operational Tests | 10/15/2021 |
| 202141025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/15/2021 |
| 202141025 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/15/2021 |
| 202141024 | 501.35-00 | "Exclusively" Test | 10/15/2021 |
| 202141024 | 501.03-30 | Organizational and Operational Tests | 10/15/2021 |
| 202141024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/15/2021 |
| 202141024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/15/2021 |
| 202141024 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/15/2021 |
| 202141023 | 6402.00-00 | Authority to Make Credits or Refunds | 10/15/2021 |
| 202141023 | 444.00-00 | Election of Taxable Year Other Than Required Year | 10/15/2021 |
| 202141023 | 1378.00-00 | Taxable Year of S Corporations | 10/15/2021 |
| 202141022 | 170.14-00 | Qualified Conservation Contribution | 10/15/2021 |
| 202141021 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 10/15/2021 |
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