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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 19976 - 20000 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201539006 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 09/25/2015 |
| 201539005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2015 |
| 201539004 | 7701.00-00 | Definitions | 09/25/2015 |
| 201539004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2015 |
| 201539003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2015 |
| 201539002 | 7701.00-00 | Definitions | 09/25/2015 |
| 201539002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2015 |
| 201539001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/25/2015 |
| 201539001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2015 |
| 201539000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/25/2015 |
| 201538029 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 09/18/2015 |
| 201538028 | 408.03-00 | Rollover Contributions | 09/18/2015 |
| 201538027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/18/2015 |
| 201538026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/18/2015 |
| 201538025 | 501.33-00 | Private v. Public Interest Served | 09/18/2015 |
| 201538025 | 501.35-00 | "Exclusively" Test | 09/18/2015 |
| 201538025 | 501.36-01 | Section 501(c)(3) Organizations | 09/18/2015 |
| 201538024 | 414.08-00 | Church Plan | 09/18/2015 |
| 201538023 | 414.08-00 | Church Plan | 09/18/2015 |
| 201538022 | 401.01-01 | Exclusive Benefit of Employees or Their Beneficiaries | 09/18/2015 |
| 201538022 | 4980.02-00 | Exceptions | 09/18/2015 |
| 201538021 | 409.01-09 | Definition of Employer Securities | 09/18/2015 |
| 201538020 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 09/18/2015 |
| 201538020 | 7701.00-00 | Definitions | 09/18/2015 |
| 201538019 | 6676.00-00 | Erroneous claim for refund or credit | 09/18/2015 |
