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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 15151 - 15175 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201743005 | 2642.00-00 | Inclusion Ratio | 10/27/2017 |
| 201743005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/27/2017 |
| 201743004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/27/2017 |
| 201743004 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 10/27/2017 |
| 201743004 | 2642.00-00 | Inclusion Ratio | 10/27/2017 |
| 201743004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/27/2017 |
| 201743003 | 7701.02-00 | Partnerships v. Associations | 10/27/2017 |
| 201743003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/27/2017 |
| 201743002 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 10/27/2017 |
| 201743001 | 1362.04-00 | Inadvertent Terminations | 10/27/2017 |
| 201743000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/27/2017 |
| 201742036 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 10/20/2017 |
| 201742035 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 10/20/2017 |
| 201742034 | 408.00-00 | Individual Retirement Accounts | 10/20/2017 |
| 201742033 | 4945.04-04 | Grants to Individuals | 10/20/2017 |
| 201742032 | 4945.04-04 | Grants to Individuals | 10/20/2017 |
| 201742031 | 4945.04-04 | Grants to Individuals | 10/20/2017 |
| 201742030 | 4945.04-04 | Grants to Individuals | 10/20/2017 |
| 201742029 | 4945.04-04 | Grants to Individuals | 10/20/2017 |
| 201742028 | 501.03-05 | Corporations | 10/20/2017 |
| 201742028 | 501.03-30 | Organizational and Operational Tests | 10/20/2017 |
| 201742027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/20/2017 |
| 201742026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/20/2017 |
| 201742025 | 6231.07-00 | Tax Matters Partner | 10/20/2017 |
| 201742024 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 10/20/2017 |
