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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126 - 150 of 65,011 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201931011 508.04-00 Governing Instruments 08/02/2019
201931011 501.03-31 Limitation of Beneficiaries 08/02/2019
201931011 501.03-30 Organizational and Operational Tests 08/02/2019
201931011 501.35-00 "Exclusively" Test 08/02/2019
201931011 501.33-00 Private v. Public Interest Served 08/02/2019
201931010 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/02/2019
201931010 501.06-01 Performance of Particular Services for Members 08/02/2019
201931009 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/02/2019
201931008 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/02/2019
201931007 355.01-00 Spin-Off 08/02/2019
201931006 408.03-00 Rollover Contributions 08/02/2019
201931005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/02/2019
201931005 368.04-00 Assets for Control of Transferee (Type "D") 08/02/2019
201931005 368.00-00 Definitions Relating to Corporate Reorganizations 08/02/2019
201931005 355.01-02 Split-Up 08/02/2019
201931004 1362.04-00 Inadvertent Terminations 08/02/2019
201931003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/02/2019
201931003 9100.22-00 Other 08/02/2019
201931002 9100.10-00 Section 446 08/02/2019
201931002 9100.00-00 Extension of Time for Making Certain Elections 08/02/2019
201931002 9100.10-01 Accounting Methods 08/02/2019
201931001 9100.00-00 Extension of Time for Making Certain Elections 08/02/2019
201931001 25.00-00 Interest on Certain Home Mortgages (Credit for) 08/02/2019
201931000 6110.00-00 Index for Public Inspection of Written Determination 08/02/2019
201930028 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/26/2019

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