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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1 - 25 of 65,791 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
202004022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/24/2020
202004021 4945.04-04 Grants to Individuals 01/24/2020
202004020 4945.04-04 Grants to Individuals 01/24/2020
202004019 4945.04-04 Grants to Individuals 01/24/2020
202004018 4945.04-04 Grants to Individuals 01/24/2020
202004017 4945.04-04 Grants to Individuals 01/24/2020
202004016 4945.04-04 Grants to Individuals 01/24/2020
202004015 501.03-25 Social Welfare Groups (See Also 0501.04-00) 01/24/2020
202004015 501.03-30 Organizational and Operational Tests 01/24/2020
202004014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/24/2020
202004013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/24/2020
202004012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/24/2020
202004012 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/24/2020
202004012 501.36-01 Section 501(c)(3) Organizations 01/24/2020
202004011 501.36-01 Section 501(c)(3) Organizations 01/24/2020
202004011 501.03-30 Organizational and Operational Tests 01/24/2020
202004010 165.00-00 Deductions For Losses 01/24/2020
202004010 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/24/2020
202004009 6045.00-00 Returns of Brokers 01/24/2020
202004008 9100.00-00 Extension of Time for Making Certain Elections 01/24/2020
202004007 9100.00-00 Extension of Time for Making Certain Elections 01/24/2020
202004007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2020
202004007 7701.00-00 Definitions 01/24/2020
202004006 9100.00-00 Extension of Time for Making Certain Elections 01/24/2020
202004006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2020

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