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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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Showing 13276 - 13300 of 78417
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201940010 | 501.29-00 | Dedication of Assets to an Exempt Organization | 10/04/2019 |
| 201940009 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 10/04/2019 |
| 201940009 | 501.06-01 | Performance of Particular Services for Members | 10/04/2019 |
| 201940008 | 501.03-30 | Organizational and Operational Tests | 10/04/2019 |
| 201940007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/04/2019 |
| 201940007 | 355.01-02 | Split-Up | 10/04/2019 |
| 201940007 | 355.03-00 | Active Business | 10/04/2019 |
| 201940006 | 1361.00-00 | Definitions | 10/04/2019 |
| 201940006 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/04/2019 |
| 201940006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/04/2019 |
| 201940005 | 7701.00-00 | Definitions | 10/04/2019 |
| 201940005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/04/2019 |
| 201940005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/04/2019 |
| 201940004 | 7701.03-06 | Liquidating Trusts | 10/04/2019 |
| 201940003 | 9100.22-00 | Other | 10/04/2019 |
| 201940003 | 992.02-00 | Election | 10/04/2019 |
| 201940002 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 10/04/2019 |
| 201940002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/04/2019 |
| 201940001 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/04/2019 |
| 201940001 | 9100.22-00 | Other | 10/04/2019 |
| 201940000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/04/2019 |
| 201939004 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 09/27/2019 |
| 201939003 | 807.03-00 | Method of Computing Reserves for Purposes of Computing Income | 09/27/2019 |
| 201939003 | 807.03-03 | Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate | 09/27/2019 |
| 201939002 | 2512.07-00 | Listed Stock | 09/27/2019 |
