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
|
|---|---|---|---|
| 201949002 | 48.00-00 | Energy Credit; Reforestation Credit | 12/06/2019 |
| 201949001 | 36B.00-00 | Refundable Credit for Coverage under a Qualified Health Plan | 12/06/2019 |
| 201949000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/06/2019 |
| 201948011 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 11/29/2019 |
| 201948010 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 11/29/2019 |
| 201948009 | 501.07-05 | Business with Nonmembers | 11/29/2019 |
| 201948009 | 501.07-00 | Social Clubs | 11/29/2019 |
| 201948008 | 1362.04-00 | Inadvertent Terminations | 11/29/2019 |
| 201948008 | 1362.01-00 | Eligible v. Ineligible | 11/29/2019 |
| 201948008 | 1361.03-03 | Electing Small Business Trusts | 11/29/2019 |
| 201948007 | 168.36-00 | Additional First Year Depreciation | 11/29/2019 |
| 201948006 | 856.00-00 | Definition of Real Estate Investment Trust | 11/29/2019 |
| 201948005 | 468A.04-02 | Revised Schedules | 11/29/2019 |
| 201948004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2019 |
| 201948003 | 412.06-00 | Minimum Funding Waiver | 11/29/2019 |
| 201948002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/29/2019 |
| 201948001 | 355.03-00 | Active Business | 11/29/2019 |
| 201948001 | 355.01-00 | Spin-Off | 11/29/2019 |
| 201948001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/29/2019 |
| 201948000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/29/2019 |
| 201947020 | 501.33-00 | Private v. Public Interest Served | 11/22/2019 |
| 201947020 | 501.03-30 | Organizational and Operational Tests | 11/22/2019 |
| 201947020 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/22/2019 |
| 201947019 | 4945.04-04 | Grants to Individuals | 11/22/2019 |
| 201947018 | 4945.04-04 | Grants to Individuals | 11/22/2019 |
Get Adobe ® Reader