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.
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Afiche 76 - 100 of 77311
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202614004 | 507.00-00 | Termination of Private Foundation Status | 04/03/2026 |
| 202614003 | 1361.00-00 | Definitions | 04/03/2026 |
| 202614003 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 04/03/2026 |
| 202614003 | 1361.03-02 | Qualified Subchapter S Trusts | 04/03/2026 |
| 202614003 | 1362.00-00 | Election by Small Business Corporation | 04/03/2026 |
| 202614003 | 1362.04-00 | Inadvertent Terminations | 04/03/2026 |
| 202614002 | 1362.00-00 | Election by Small Business Corporation | 04/03/2026 |
| 202614002 | 1362.02-00 | Termination of Election | 04/03/2026 |
| 202614002 | 1362.02-03 | Passive Investment Income | 04/03/2026 |
| 202614001 | 1382.02-00 | Patronage Dividends | 04/03/2026 |
| 202614001 | 1388.00-00 | Definitions; Special Rules | 04/03/2026 |
| 202614000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/03/2026 |
| 202613006 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 03/27/2026 |
| 202613005 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 03/27/2026 |
| 202613004 | 865.01-05 | Treaty Interaction Rule | 03/27/2026 |
| 202613003 | 115.00-00 | Income of States, Municipalities, etc. | 03/27/2026 |
| 202613003 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 03/27/2026 |
| 202613002 | 1382.02-00 | Patronage Dividends | 03/27/2026 |
| 202613002 | 1388.00-00 | Definitions; Special Rules | 03/27/2026 |
| 202613001 | 337.14-00 | Conversion to Tax Exempt | 03/27/2026 |
| 202613000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/27/2026 |
| 202612011 | 4945.04-04 | Grants to Individuals | 03/20/2026 |
| 202612010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/20/2026 |
| 202612010 | 501.03-30 | Organizational and Operational Tests | 03/20/2026 |
| 202612010 | 501.33-00 | Private v. Public Interest Served | 03/20/2026 |
