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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201907000 6110.00-00 Index for Public Inspection of Written Determination 02/15/2019
201906023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906018 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906017 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906016 4945.04-04 Grants to Individuals 02/08/2019
201906015 4945.04-04 Grants to Individuals 02/08/2019
201906014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/08/2019
201906013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906008 6502.03-00 Waivers 02/08/2019
201906007 6227.00-00 Administrative Adjustments Requests 02/08/2019
201906007 6229.00-00 Period of Limitations for Making Assessments 02/08/2019
201906006 6402.04-00 Requirement That a Claim Be Filed 02/08/2019
201906005 6112.01-00 In General 02/08/2019
201906004 7701.00-00 Definitions 02/08/2019
201906003 1502.21-00 Consolidated Net Operating Loss Deduction 02/08/2019
201906003 9100.22-00 Other 02/08/2019
201906002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 02/08/2019