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.

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1 - 25 of 68,744 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on 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 501.03-05 Corporations 10/15/2021
202141028 501.35-00 "Exclusively" Test 10/15/2021
202141028 501.36-00 Business Activities 10/15/2021
202141027 501.32-01 Distribution of Assets to Private Individuals 10/15/2021
202141027 501.33-00 Private v. Public Interest Served 10/15/2021
202141027 501.03-30 Organizational and Operational Tests 10/15/2021
202141026 501.33-00 Private v. Public Interest Served 10/15/2021
202141026 501.35-00 "Exclusively" Test 10/15/2021
202141025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2021
202141025 501.03-30 Organizational and Operational Tests 10/15/2021
202141025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/2021
202141024 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 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 501.03-30 Organizational and Operational Tests 10/15/2021
202141024 501.35-00 "Exclusively" Test 10/15/2021
202141023 444.00-00 Election of Taxable Year Other Than Required Year 10/15/2021
202141023 6402.00-00 Authority to Make Credits or Refunds 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 6402.00-00 Authority to Make Credits or Refunds 10/15/2021

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