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
202417025 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/26/2024
202417026 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/26/2024
202417027 4945.04-04 Grants to Individuals 04/26/2024
202417028 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) ADMINISTRATION: Authority of officers of Internal Revenue 04/26/2024
202417001 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024
202417003 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024
202417003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024
202417004 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024
202417004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024
202417005 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024
202417005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024
202417006 101.01-00 Life Insurance Proceeds Payable by Reason of Death 04/26/2024
202417006 101.01-02 Transfer for Consideration 04/26/2024
202417006 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/26/2024
202417006 1502.13-00 Intercompany Transactions 04/26/2024
202417007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/26/2024
202417008 1504.02-00 Includible Corporation v. Not an Includible Corporation 04/26/2024
202417009 457.09-00 Special Rules 04/26/2024
202417009 457.09-08 Length of Service Award Plans 04/26/2024
202417012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/26/2024
202417014 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024
202417020 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024
202417021 461.06-01 Accrual Basis 04/26/2024
202416000 6110.00-00 Index for Public Inspection of Written Determination 04/19/2024
202416001 130.00-00 Certain Personal Injury Liability Assignments 04/19/2024

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