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
201908004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908002 7701.00-00 Definitions 02/22/2019
201908001 7701.00-00 Definitions 02/22/2019
201908000 6110.00-00 Index for Public Inspection of Written Determination 02/22/2019
201907016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/15/2019
201907015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/15/2019
201907014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/15/2019
201907012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907008 501.03-30 Organizational and Operational Tests 02/15/2019
201907008 501.32-00 Income Inures v. does Not Inure to Private Individual 02/15/2019
201907008 501.32-01 Distribution of Assets to Private Individuals 02/15/2019
201907008 501.33-00 Private v. Public Interest Served 02/15/2019
201907007 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/15/2019
201907007 501.06-01 Performance of Particular Services for Members 02/15/2019
201907006 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 02/15/2019
201907005 468A.05-07 Self Dealing 02/15/2019