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. Enter a term in the Find box. Click the Search button. Showing 126 - 150 of 73855Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202420002 1295.02-02 Retroactive Elections 05/17/2024 202420001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/17/2024 202420001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/17/2024 202420000 6110.00-00 Index for Public Inspection of Written Determination 05/17/2024 202419030 4945.04-04 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue 05/10/2024 202419029 4945.04-04 Grants to Individuals 05/10/2024 202419028 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/10/2024 202419027 4942.03-07 Set-Asides 05/10/2024 202419026 4945.04-04 Grants to Individuals 05/10/2024 202419025 501.01-00 Instrumentalities of U.S. 05/10/2024 202419025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419025 501.03-30 Organizational and Operational Tests 05/10/2024 202419025 501.33-00 Private v. Public Interest Served 05/10/2024 202419024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419020 501.03-30 Organizational and Operational Tests 05/10/2024 202419019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419019 501.33-00 Private v. Public Interest Served 05/10/2024 202419018 501.03-30 Organizational and Operational Tests 05/10/2024 202419017 501.13-00 Cemetery Companies 05/10/2024 202419017 501.13-00 Cemetery Companies 05/10/2024 202419016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/10/2024 202419016 368.04-00 Assets for Control of Transferee (Type "D") 05/10/2024 Pagination First page « First Previous page Previous … Page 2 Page 3 Page 4 Page 5 Current page 6 Page 7 Page 8 Page 9 Page 10 … Next page Next Last page Last »
