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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编号 UILC 主题 发布日期
201907005 468A.05-08 Disqualification of Fund 02/15/2019
201907004 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/15/2019
201907004 4941.04-00 Definition of Self-Dealing 02/15/2019
201907004 4946.00-00 Definitions and Special Rules 02/15/2019
201907004 4946.01-00 Disqualified Person 02/15/2019
201907004 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 02/15/2019
201907003 47.00-00 Rehabilitation Credit 02/15/2019
201907003 9100.00-00 Extension of Time for Making Certain Elections 02/15/2019
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

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