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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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201907009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907008 501.03-30 Organizational and Operational Tests 02/15/2019
201907008 501.32-00 Income Inures v. does Not Inure to Private Individual 02/15/2019
201907008 501.32-01 Distribution of Assets to Private Individuals 02/15/2019
201907008 501.33-00 Private v. Public Interest Served 02/15/2019
201907007 501.06-01 Performance of Particular Services for Members 02/15/2019
201907007 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/15/2019
201907006 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 02/15/2019
201907005 468A.05-07 Self Dealing 02/15/2019
201907005 468A.05-08 Disqualification of Fund 02/15/2019
201907004 4941.04-00 Definition of Self-Dealing 02/15/2019
201907004 4946.00-00 Definitions and Special Rules 02/15/2019
201907004 4946.01-00 Disqualified Person 02/15/2019
201907004 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 02/15/2019
201907004 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/15/2019
201907003 9100.00-00 Extension of Time for Making Certain Elections 02/15/2019
201907003 47.00-00 Rehabilitation Credit 02/15/2019
201907002 2652.01-02 Special Election for QTIP 02/15/2019
201907002 2654.00-00 Special Rules 02/15/2019
201907002 9100.00-00 Extension of Time for Making Certain Elections 02/15/2019
201907002 2056.07-00 Qualified Terminable Interest Property 02/15/2019
201907001 856.01-00 Income Requirements 02/15/2019
201907001 856.04-00 Rents From Real Property 02/15/2019
201907000 6110.00-00 Index for Public Inspection of Written Determination 02/15/2019
201906023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906018 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906017 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906016 4945.04-04 Grants to Individuals 02/08/2019
201906015 4945.04-04 Grants to Individuals 02/08/2019
201906014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/08/2019
201906013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906008 6502.03-00 Waivers 02/08/2019
201906007 6227.00-00 Administrative Adjustments Requests 02/08/2019
201906007 6229.00-00 Period of Limitations for Making Assessments 02/08/2019
201906006 6402.04-00 Requirement That a Claim Be Filed 02/08/2019
201906005 6112.01-00 In General 02/08/2019
201906004 7701.00-00 Definitions 02/08/2019
201906003 1502.21-00 Consolidated Net Operating Loss Deduction 02/08/2019
201906003 9100.22-00 Other 02/08/2019
201906002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 02/08/2019
201906001 168.00-00 Modified Accelerated Cost Recovery System 02/08/2019
201906001 9100.00-00 Extension of Time for Making Certain Elections 02/08/2019

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