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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201922007 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922006 7701.02-00 Partnerships v. Associations 05/31/2019
201922006 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922005 7701.02-00 Partnerships v. Associations 05/31/2019
201922005 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922004 7701.02-00 Partnerships v. Associations 05/31/2019
201922004 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922003 1362.00-00 Election by Small Business Corporation 05/31/2019
201922003 1362.01-00 Eligible v. Ineligible 05/31/2019
201922003 1362.02-00 Termination of Election 05/31/2019
201922002 1362.00-00 Election by Small Business Corporation 05/31/2019
201922002 1362.01-00 Eligible v. Ineligible 05/31/2019
201922002 1362.02-00 Termination of Election 05/31/2019
201922001 1362.00-00 Election by Small Business Corporation 05/31/2019
201922001 1362.01-00 Eligible v. Ineligible 05/31/2019
201922001 1362.02-00 Termination of Election 05/31/2019
201922000 6110.00-00 Index for Public Inspection of Written Determination 05/31/2019
201921020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/24/2019
201921019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921019 501.03-30 Organizational and Operational Tests 05/24/2019
201921018 4945.04-04 Grants to Individuals 05/24/2019