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 401 - 425 of 73726Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202407004 2056.07-00 Qualified Terminable Interest Property 02/16/2024 202407004 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024 202407003 614.04-00 Aggregating Non-Operating Mineral Interests 02/16/2024 202407003 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024 202407002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/16/2024 202407002 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024 202407001 9100.00-00 Extension of Time for Making Certain Elections 02/16/2024 202407001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/16/2024 202407000 6110.00-00 Index for Public Inspection of Written Determination 02/16/2024 202406020 4945.04-04 Grants to Individuals 02/09/2024 202406019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/09/2024 202406018 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/09/2024 202406017 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/09/2024 202406016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/09/2024 202406015 4945.04-04 Grants to Individuals 02/09/2024 202406014 501.33-00 Private v. Public Interest Served 02/09/2024 202406014 501.36-01 Section 501(c)(3) Organizations 02/09/2024 202406013 118.01-00 Contributions by Shareholders 02/09/2024 202406013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024 202406013 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024 202406013 305.04-00 Disproportionate Distributions 02/09/2024 202406012 118.01-00 Contributions by Shareholders 02/09/2024 202406012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024 202406012 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024 202406012 305.04-00 Disproportionate Distributions 02/09/2024 Pagination First page « First Previous page Previous … Page 13 Page 14 Page 15 Page 16 Current page 17 Page 18 Page 19 Page 20 Page 21 … Next page Next Last page Last »
