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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 14726 - 14750 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201803007 | 414.08-00 | Church Plan | 01/19/2018 |
| 201803006 | 411.03-01 | Defined Benefit Plan | 01/19/2018 |
| 201803006 | 417.05-00 | Restriction on Cash-Outs | 01/19/2018 |
| 201803005 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 01/19/2018 |
| 201803005 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/19/2018 |
| 201803005 | 468B.02-00 | Taxation of Designated Settlement Funds | 01/19/2018 |
| 201803004 | 642.00-00 | Special Rules for Credits and Deductions | 01/19/2018 |
| 201803004 | 642.03-00 | Charitable Deduction | 01/19/2018 |
| 201803004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/19/2018 |
| 201803004 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | 01/19/2018 |
| 201803003 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/19/2018 |
| 201803003 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 01/19/2018 |
| 201803003 | 2518.00-00 | Disclaimers | 01/19/2018 |
| 201803003 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/19/2018 |
| 201803002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/19/2018 |
| 201803002 | 2642.01-00 | Inclusion Ratio Defined | 01/19/2018 |
| 201803002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/19/2018 |
| 201803001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/19/2018 |
| 201803001 | 2642.01-00 | Inclusion Ratio Defined | 01/19/2018 |
| 201803001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/19/2018 |
| 201803000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/19/2018 |
| 201802019 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/12/2018 |
| 201802018 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/12/2018 |
| 201802017 | 509.01-01 | Private Foundation | 01/12/2018 |
| 201802016 | 501.03-30 | Organizational and Operational Tests | 01/12/2018 |
