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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Номер UILC Тема Дата публикации
201927024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019
201927023 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 07/05/2019
201927022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/05/2019
201927022 501.03-30 Organizational and Operational Tests 07/05/2019
201927021 195.00-00 Start Up Expenditures 07/05/2019
201927020 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 07/05/2019
201927020 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/05/2019
201927019 6331.00-00 Levy and Distraint 07/05/2019
201927018 3121.00-00 Definitions 07/05/2019
201927017 6038C.00-00 Information with Respect to Certain Foreign Corporations 07/05/2019
201927016 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/05/2019
201927015 2632.00-00 Special Rules for Allocation of GST Exemption 07/05/2019
201927015 2642.00-00 Inclusion Ratio 07/05/2019
201927015 9100.00-00 Extension of Time for Making Certain Elections 07/05/2019
201927014 2632.00-00 Special Rules for Allocation of GST Exemption 07/05/2019
201927014 2642.00-00 Inclusion Ratio 07/05/2019
201927014 9100.00-00 Extension of Time for Making Certain Elections 07/05/2019
201927013 2632.00-00 Special Rules for Allocation of GST Exemption 07/05/2019
201927013 2642.00-00 Inclusion Ratio 07/05/2019
201927013 9100.00-00 Extension of Time for Making Certain Elections 07/05/2019
201927012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/05/2019
201927012 7805.00-00 Rules and Regulations 07/05/2019
201927012 7805.04-01 Retroactive Application of Rulings 07/05/2019
201927012 7805.05-00 Effect of Private Rulings 07/05/2019
201927012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/05/2019

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