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
|
|---|---|---|---|
| 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 |
Get Adobe ® Reader