IRS Written Determinations
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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
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UILC
|
Subject
|
Released
|
|---|---|---|---|
| 201218041 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 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 | 501.33-00 | Private v. Public Interest Served | 05/04/5479 |
| 201218021 | 501.32-01 | Distribution of Assets to Private Individuals | 05/04/5479 |
| 201218021 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 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 | 501.03-00 | 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 |
| 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 |
| 201841009 | 4945.04-04 | Grants to Individuals | 10/12/2018 |
| 201841008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/12/2018 |
| 201841008 | 501.03-05 | Corporations | 10/12/2018 |
| 201841008 | 501.29-00 | Dedication of Assets to an Exempt Organization | 10/12/2018 |
| 201841007 | 501.03-05 | Corporations | 10/12/2018 |
| 201841007 | 501.29-00 | Dedication of Assets to an Exempt Organization | 10/12/2018 |
| 201841007 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/12/2018 |
| 201841006 | 752.00-00 | Treatment of Certain Liabilities | 10/12/2018 |
| 201841005 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 10/12/2018 |
| 201841004 | 9100.02-00 | Section 59(e) | 10/12/2018 |
| 201841004 | 9100.02-03 | R and D Expenditures | 10/12/2018 |
| 201841003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/12/2018 |
| 201841003 | 754.02-00 | Timeliness of Election | 10/12/2018 |
| 201841002 | 856.01-00 | Income Requirements | 10/12/2018 |
| 201841001 | 9100.02-00 | Section 59(e) | 10/12/2018 |
| 201841001 | 9100.02-03 | R and D Expenditures | 10/12/2018 |
| 201841000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/12/2018 |
| 201840010 | 4945.04-04 | Grants to Individuals | 10/05/2018 |
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