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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 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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Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 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 |
| 202612009 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 03/20/2026 |
| 202612009 | 501.04-07 | Homeowners Association | 03/20/2026 |
| 202612008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2026 |
| 202612007 | 7701.00-00 | Definitions | 03/20/2026 |
| 202612007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2026 |
| 202612007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/20/2026 |
| 202612006 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 03/20/2026 |
| 202612006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 03/20/2026 |
| 202612005 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 03/20/2026 |
| 202612005 | 1361.00-00 | Definitions | 03/20/2026 |
| 202612005 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 03/20/2026 |
| 202612005 | 1362.02-00 | Termination of Election | 03/20/2026 |
