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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 12801 - 12825 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201907002 | 2056.07-00 | Qualified Terminable Interest Property | 02/15/2019 |
| 201907002 | 2652.01-02 | Special Election for QTIP | 02/15/2019 |
| 201907002 | 2654.00-00 | Special Rules | 02/15/2019 |
| 201907002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/15/2019 |
| 201907001 | 856.01-00 | Income Requirements | 02/15/2019 |
| 201907001 | 856.04-00 | Rents From Real Property | 02/15/2019 |
| 201907000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/15/2019 |
| 201906023 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/08/2019 |
| 201906022 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/08/2019 |
| 201906021 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/08/2019 |
| 201906020 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/08/2019 |
| 201906019 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/08/2019 |
| 201906018 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/08/2019 |
| 201906017 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/08/2019 |
| 201906016 | 4945.04-04 | Grants to Individuals | 02/08/2019 |
| 201906015 | 4945.04-04 | Grants to Individuals | 02/08/2019 |
| 201906014 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/08/2019 |
| 201906013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/08/2019 |
| 201906012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/08/2019 |
| 201906011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/08/2019 |
| 201906010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/08/2019 |
| 201906009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/08/2019 |
| 201906008 | 6502.03-00 | Waivers | 02/08/2019 |
| 201906007 | 6227.00-00 | Administrative Adjustments Requests | 02/08/2019 |
| 201906007 | 6229.00-00 | Period of Limitations for Making Assessments | 02/08/2019 |
