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 Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
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.
- Enter a term in the Find box.
- Click the Search button.
Afiche 1 - 25 of 76939
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202601020 | 0431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/02/2026 |
| 202601019 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/02/2026 |
| 202601018 | 4945.04-04 | Grants to Individuals | 01/02/2026 |
| 202601017 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/02/2026 |
| 202601016 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/02/2026 |
| 202601015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/02/2026 |
| 202601015 | 501.03-05 | Corporations | 01/02/2026 |
| 202601014 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/02/2026 |
| 202601014 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 01/02/2026 |
| 202601014 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601014 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/02/2026 |
| 202601014 | 507.00-00 | Termination of Private Foundation Status | 01/02/2026 |
| 202601014 | 6034.00-00 | Returns by Trusts With Charitable Aspects | 01/02/2026 |
| 202601014 | 664.00-00 | Charitable Remainder Trusts | 01/02/2026 |
| 202601013 | 856.00-00 | Definition of Real Estate Investment Trust | 01/02/2026 |
| 202601012 | 368.03-00 | Stock for Property (Type "C") | 01/02/2026 |
| 202601011 | 1361.00-00 | Definitions | 01/02/2026 |
| 202601011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/02/2026 |
| 202601011 | 1362.00-00 | Election by Small Business Corporation | 01/02/2026 |
| 202601011 | 1362.01-03 | Late Elections | 01/02/2026 |
| 202601011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/02/2026 |
| 202601010 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/02/2026 |
| 202601010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/02/2026 |
| 202601009 | 7701.03-00 | Association v. Trust | 01/02/2026 |
| 202601009 | 7701.03-06 | Liquidating Trusts | 01/02/2026 |
