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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 20876 - 20900 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201523028 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 06/05/2015 |
| 201523027 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 06/05/2015 |
| 201523026 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 06/05/2015 |
| 201523025 | 408.03-00 | Rollover Contributions | 06/05/2015 |
| 201523024 | 408.03-00 | Rollover Contributions | 06/05/2015 |
| 201523023 | 408.03-00 | Rollover Contributions | 06/05/2015 |
| 201523022 | 501.03-20 | Religious Organizations | 06/05/2015 |
| 201523022 | 501.33-00 | Private v. Public Interest Served | 06/05/2015 |
| 201523021 | 501.33-00 | Private v. Public Interest Served | 06/05/2015 |
| 201523021 | 501.35-00 | "Exclusively" Test | 06/05/2015 |
| 201523020 | 402.08-05 | By a Surviving Spouse | 06/05/2015 |
| 201523018 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 06/05/2015 |
| 201523018 | 7704.03-00 | Qualifying Income | 06/05/2015 |
| 201523017 | 301.00-00 | Distributions of Property | 06/05/2015 |
| 201523017 | 671.02-00 | Persons Treated as Grantors | 06/05/2015 |
| 201523017 | 7701.03-00 | Association v. Trust | 06/05/2015 |
| 201523016 | 1362.04-00 | Inadvertent Terminations | 06/05/2015 |
| 201523015 | 856.00-00 | Definition of Real Estate Investment Trust | 06/05/2015 |
| 201523015 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/05/2015 |
| 201523014 | 48.00-00 | Energy Credit; Reforestation Credit | 06/05/2015 |
| 201523013 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 06/05/2015 |
| 201523013 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 06/05/2015 |
| 201523013 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/05/2015 |
| 201523012 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 06/05/2015 |
| 201523012 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 06/05/2015 |
