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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 19001 - 19025 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201610000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/04/2016 |
| 201609010 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/26/2016 |
| 201609009 | 4945.04-04 | Grants to Individuals | 02/26/2016 |
| 201609008 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 02/26/2016 |
| 201609007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/26/2016 |
| 201609006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/26/2016 |
| 201609005 | 54A.00-00 | Credit to Holders of Qualified Tax Credit Bonds | 02/26/2016 |
| 201609004 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 02/26/2016 |
| 201609003 | 1033.01-00 | General Rule | 02/26/2016 |
| 201609003 | 1033.02-00 | Definition of Involuntary Conversion Events | 02/26/2016 |
| 201609003 | 1033.03-00 | Property Similar or Related in Service or Use | 02/26/2016 |
| 201609002 | 168.00-00 | Modified Accelerated Cost Recovery System | 02/26/2016 |
| 201609002 | 9100.04-00 | Section 168; MACRS | 02/26/2016 |
| 201609001 | 4940.02-01 | Gross Investment Income--Items Included | 02/26/2016 |
| 201609001 | 4941.04-00 | Definition of Self-Dealing | 02/26/2016 |
| 201609001 | 4942.03-05 | Qualifying Distribution | 02/26/2016 |
| 201609001 | 4944.05-00 | Definitions | 02/26/2016 |
| 201609001 | 4945.04-00 | Definition of Taxable Expenditure | 02/26/2016 |
| 201609001 | 501.03-02 | Foundations | 02/26/2016 |
| 201609001 | 507.06-00 | Imposition of Tax | 02/26/2016 |
| 201609000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/26/2016 |
| 201608021 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/19/2016 |
| 201608020 | 4945.04-04 | Grants to Individuals | 02/19/2016 |
| 201608019 | 4945.04-04 | Grants to Individuals | 02/19/2016 |
| 201608018 | 4945.04-04 | Grants to Individuals | 02/19/2016 |
