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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 20551 - 20575 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201528004 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 07/10/2015 |
| 201528004 | 3121.00-00 | Definitions | 07/10/2015 |
| 201528004 | 3306.00-00 | Definitions | 07/10/2015 |
| 201528004 | 3401.00-00 | Definitions | 07/10/2015 |
| 201528003 | 108.00-00 | Income From Discharge of Indebtedness | 07/10/2015 |
| 201528003 | 108.01-00 | Exclusion From Gross Income | 07/10/2015 |
| 201528003 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 07/10/2015 |
| 201528003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/10/2015 |
| 201528003 | 9100.22-00 | Other | 07/10/2015 |
| 201528002 | 9100.22-00 | Other | 07/10/2015 |
| 201528002 | 992.02-00 | Election | 07/10/2015 |
| 201528001 | 83.00-00 | Property Transferred in Connection With Performance of Services | 07/10/2015 |
| 201528000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/10/2015 |
| 201527052 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 07/03/2015 |
| 201527051 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 07/03/2015 |
| 201527050 | 408.03-00 | Rollover Contributions | 07/03/2015 |
| 201527049 | 4945.04-04 | Grants to Individuals | 07/03/2015 |
| 201527048 | 4945.04-04 | Grants to Individuals | 07/03/2015 |
| 201527047 | 4945.04-04 | Grants to Individuals | 07/03/2015 |
| 201527046 | 4945.04-04 | Grants to Individuals | 07/03/2015 |
| 201527045 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 07/03/2015 |
| 201527044 | 501.03-08 | Educational Organizations | 07/03/2015 |
| 201527043 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/03/2015 |
| 201527042 | 4942.03-03 | Minimum Investment Return | 07/03/2015 |
| 201527042 | 4942.03-05 | Qualifying Distribution | 07/03/2015 |
