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 Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. 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. Enter a term in the Find box. Click the Search button. Showing 1 - 25 of 73634Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202417028 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) ADMINISTRATION: Authority of officers of Internal Revenue 04/26/2024 202417027 4945.04-04 Grants to Individuals 04/26/2024 202417026 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/26/2024 202417025 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/26/2024 202417024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2024 202417023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2024 202417022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2024 202417021 461.01-00 Accrual Method 04/26/2024 202417021 461.06-01 Accrual Basis 04/26/2024 202417020 6223B.00-00 Designation of Partnership Representative 04/26/2024 202417020 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024 202417019 6103.02-02 Return Information 04/26/2024 202417018 6232.00-00 R 1988 Extension of Subchapter To Windfall Profits Tax (Repealed) 04/26/2024 202417017 6232.00-00 R 1988 Extension of Subchapter To Windfall Profits Tax (Repealed) 04/26/2024 202417016 6103.08-01 Disclosure within the Department of Treasury 04/26/2024 202417015 7453.05-00 Filing of All Documents 04/26/2024 202417014 6225B.01-00 Determination of Imputed Underpayments - BBA 04/26/2024 202417014 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024 202417013 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024 202417012 2010.04-00 Portability Election under section 2010(c)(5)(A) 04/26/2024 202417012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/26/2024 202417011 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/26/2024 202417010 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/26/2024 202417009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/26/2024 202417009 457.09-00 Special Rules 04/26/2024 Pagination Current page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »