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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Number UILC Subject Release Date
201927011 7701.00-00 Definitions 07/05/2019
201927010 411.10-00 Applicable Defined Benefit Plans 07/05/2019
201927010 413.04-02 Deduction Limitations 07/05/2019
201927010 413.05-00 CSEC Plans 07/05/2019
201927010 433.00-00 Minimum Funding Standards for CSEC Plans 07/05/2019
201927009 408.00-00 Individual Retirement Accounts 07/05/2019
201927009 408.03-00 Rollover Contributions 07/05/2019
201927008 9100.00-00 Extension of Time for Making Certain Elections 07/05/2019
201927007 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 07/05/2019
201927007 7704.03-00 Qualifying Income 07/05/2019
201927006 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/05/2019
201927006 9100.00-00 Extension of Time for Making Certain Elections 07/05/2019
201927005 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/05/2019
201927004 7701.03-06 Liquidating Trusts 07/05/2019
201927003 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 07/05/2019
201927002 1504.00-00 Definitions 07/05/2019
201927001 419.00-00 Treatment of Funded Welfare Benefit Plans 07/05/2019
201927001 4976.01-00 Disqualified Benefits 07/05/2019
201927000 6110.00-00 Index for Public Inspection of Written Determination 07/05/2019
201926023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/28/2019
201926022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/28/2019
201926021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/28/2019
201926020 4945.04-04 Grants to Individuals 06/28/2019
201926019 4945.04-04 Grants to Individuals 06/28/2019
201926018 4945.04-04 Grants to Individuals 06/28/2019
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