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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 202405000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 02/02/2024
Nimewo 202404010 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 01/26/2024
Nimewo 202404009 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 01/26/2024
Nimewo 202404008 UILC 501.03-18 Sijè Prevention of Cruelty Groups Dat Piblikasyon 01/26/2024
Nimewo 202404007 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 01/26/2024
Nimewo 202404006 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 01/26/2024
Nimewo 202404005 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 01/26/2024
Nimewo 202404005 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 01/26/2024
Nimewo 202404005 UILC 368.00-00 Sijè Definitions Relating to Corporate Reorganizations Dat Piblikasyon 01/26/2024
Nimewo 202404005 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 01/26/2024
Nimewo 202404004 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 01/26/2024
Nimewo 202404004 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 01/26/2024
Nimewo 202404003 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 01/26/2024
Nimewo 202404002 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 01/26/2024
Nimewo 202404001 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 01/26/2024
Nimewo 202404000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 01/26/2024
Nimewo 202403021 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 01/19/2024
Nimewo 202403020 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 01/19/2024
Nimewo 202403019 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 01/19/2024
Nimewo 202403019 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 01/19/2024
Nimewo 202403018 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 01/19/2024
Nimewo 202403017 UILC 501.07-00 Sijè Social Clubs Dat Piblikasyon 01/19/2024
Nimewo 202403016 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 01/19/2024
Nimewo 202403016 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 01/19/2024
Nimewo 202403015 UILC 501.03-05 Sijè Corporations Dat Piblikasyon 01/19/2024