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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51 - 100 of 64,348 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
201218041 501.03-05 Corporations 05/04/5479
201218040 408.03-00 Rollover Contributions 05/04/5479
201218039 412.06-00 Minimum Funding Waiver 05/04/5479
201218038 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/04/5479
201218037 9100.00-00 Extension of Time for Making Certain Elections 05/04/5479
201218036 412.06-00 Minimum Funding Waiver 05/04/5479
201218035 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218034 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218033 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218032 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218031 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218030 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218029 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218028 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218027 408.03-00 Rollover Contributions 05/04/5479
201218026 408.03-00 Rollover Contributions 05/04/5479
201218025 408.03-00 Rollover Contributions 05/04/5479
201218024 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 05/04/5479
201218023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218021 501.32-00 Income Inures v. does Not Inure to Private Individual 05/04/5479
201218021 501.32-01 Distribution of Assets to Private Individuals 05/04/5479
201218021 501.33-00 Private v. Public Interest Served 05/04/5479
201218020 501.19-00 Organization of Past or Present Armed Forces Members 05/04/5479
201218019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/04/5479
201218017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218016 501.03-32 Cooperative Hospital Service Organizations 05/04/5479
201218016 501.27-00 Cooperative Hospital Service Organizations 05/04/5479
201218016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218015 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/04/5479
201218014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/04/5479
201920015 4945.04-04 Grants to Individuals 05/17/2019
201920014 4945.04-04 Grants to Individuals 05/17/2019
201920013 4945.04-04 Grants to Individuals 05/17/2019
201920012 4945.04-04 Grants to Individuals 05/17/2019
201920011 856.07-00 Treatment of Wholly Owned Subsidiaries 05/17/2019
201920011 9100.00-00 Extension of Time for Making Certain Elections 05/17/2019
201920010 754.02-00 Timeliness of Election 05/17/2019
201920010 9100.00-00 Extension of Time for Making Certain Elections 05/17/2019
201920010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/17/2019
201920010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/17/2019
201920009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/17/2019
201920009 355.01-00 Spin-Off 05/17/2019
201920009 368.00-00 Definitions Relating to Corporate Reorganizations 05/17/2019
201920009 368.04-00 Assets for Control of Transferee (Type "D") 05/17/2019
201920008 368.04-00 Assets for Control of Transferee (Type "D") 05/17/2019
201920008 355.01-01 Split-Off 05/17/2019
201920007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/17/2019
201920006 9100.04-00 Section 168; MACRS 05/17/2019

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