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
201908026 430-00-00 Minimum funding standards for single-employer defined benefit pension plans 02/22/2019
201908025 4945.04-04 Grants to Individuals 02/22/2019
201908024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2019
201908024 501.03-05 Corporations 02/22/2019
201908024 501.38-01 "Action" Organizations 02/22/2019
201908023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908020 7514.00-00 Authority to Prescribe or Modify Seals 02/22/2019
201908019 1361.05-00 Qualified Subchapter S Subsidiary 02/22/2019
201908019 1362.00-00 Election by Small Business Corporation 02/22/2019
201908019 1362.04-00 Inadvertent Terminations 02/22/2019
201908018 2032A.00-00 Valuation of Farm Real Property 02/22/2019
201908018 9100.00-00 Extension of Time for Making Certain Elections 02/22/2019
201908017 1361.01-04 More than One Class of Stock 02/22/2019
201908017 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908017 1362.04-00 Inadvertent Terminations 02/22/2019
201908016 864.02-00 Effectively Connected Income 02/22/2019
201908016 864.02-06 Deferred Payments 02/22/2019
201908016 882.04-00 Allocation of Deductions 02/22/2019
201908016 882.07-02 Liability/Asset Ratio 02/22/2019
201908015 1361.01-04 More than One Class of Stock 02/22/2019
201908015 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908015 1362.04-00 Inadvertent Terminations 02/22/2019
201908014 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 02/22/2019

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