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
201905000 6110.00-00 Index for Public Inspection of Written Determination 02/01/2019
201904022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/25/2019
201904021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/25/2019
201904020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/25/2019
201904019 4942.03-07 Set-Asides 01/25/2019
201904018 4945.04-04 Grants to Individuals 01/21/2019
201904017 4942.03-07 Set-Asides 01/25/2019
201904016 501.03-05 Corporations 01/25/2019
201904016 501.03-05 Corporations 01/25/2019
201904016 501.03-30 Organizational and Operational Tests 01/25/2019
201904016 501.29-00 Dedication of Assets to an Exempt Organization 01/25/2019
201904015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/25/2019
201904015 501.03-30 Organizational and Operational Tests 01/25/2019
201904015 501.33-00 Private v. Public Interest Served 01/25/2019
201904014 1502.21-00 Consolidated Net Operating Loss Deduction 01/25/2019
201904014 9100.22-00 Other 01/25/2019
201904013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904013 9100.00-00 Extension of Time for Making Certain Elections 01/25/2019
201904013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904012 9100.00-00 Extension of Time for Making Certain Elections 01/25/2019
201904012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904009 9100.22-00 Other 01/25/2019