IRS Written Determinations
| Instructions: | More Information: |
|
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.
|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 201639024 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 09/23/2016 |
| 201639023 | 408.03-00 | Rollover Contributions | 09/23/2016 |
| 201639022 | 408.03-00 | Rollover Contributions | 09/23/2016 |
| 201639021 | 408.03-00 | Rollover Contributions | 09/23/2016 |
| 201639020 | 408.03-00 | Rollover Contributions | 09/23/2016 |
| 201639019 | 408.03-00 | Rollover Contributions | 09/23/2016 |
| 201639018 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 09/23/2016 |
| 201639017 | 4945.04-04 | Grants to Individuals | 09/23/2016 |
| 201639016 | 501.06-01 | Performance of Particular Services for Members | 09/23/2016 |
| 201639016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 09/23/2016 |
| 201639015 | 3121.01-11 | Supplemental Unemployment Benefit Plans | 09/23/2016 |
| 201639014 | 367.00-00 | Foreign Corporations | 09/23/2016 |
| 201639014 | 367.40-02 | Liquidations Under Section 332 | 09/23/2016 |
| 201639014 | 367.40-00 | Treatment of Distribution Described in Section 367(e) | 09/23/2016 |
| 201639013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/23/2016 |
| 201639013 | 7701.00-00 | Definitions | 09/23/2016 |
| 201639012 | 1362.04-00 | Inadvertent Terminations | 09/23/2016 |
| 201639012 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/23/2016 |
| 201639012 | 1361.03-03 | Electing Small Business Trusts | 09/23/2016 |
| 201639012 | 1361.03-02 | Qualified Subchapter S Trusts | 09/23/2016 |
| 201639011 | 1361.03-02 | Qualified Subchapter S Trusts | 09/23/2016 |
| 201639011 | 1362.04-00 | Inadvertent Terminations | 09/23/2016 |
| 201639011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/23/2016 |
| 201639011 | 1361.03-03 | Electing Small Business Trusts | 09/23/2016 |
| 201639010 | 1362.04-00 | Inadvertent Terminations | 09/23/2016 |
Get Adobe ® Reader