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 201732001 UILC 2010.04-00 Sijè Portability Election under § 2010(c)(5)(A) Dat Piblikasyon 08/11/2017
Nimewo 201732001 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) Dat Piblikasyon 08/11/2017
Nimewo 201732000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 08/11/2017
Nimewo 201731019 UILC 7428.00-00 Sijè Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. Dat Piblikasyon 08/04/2017
Nimewo 201731018 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 08/04/2017
Nimewo 201731017 UILC 501.04-00 Sijè Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Dat Piblikasyon 08/04/2017
Nimewo 201731016 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 08/04/2017
Nimewo 201731016 UILC 501.03-04 Sijè Unincorporated Associations Dat Piblikasyon 08/04/2017
Nimewo 201731016 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 08/04/2017
Nimewo 201731015 UILC 501.06-00 Sijè Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Dat Piblikasyon 08/04/2017
Nimewo 201731015 UILC 501.06-01 Sijè Performance of Particular Services for Members Dat Piblikasyon 08/04/2017
Nimewo 201731014 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 08/04/2017
Nimewo 201731013 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 08/04/2017
Nimewo 201731012 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 08/04/2017
Nimewo 201731011 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 08/04/2017
Nimewo 201731011 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 08/04/2017
Nimewo 201731010 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 08/04/2017
Nimewo 201731010 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 08/04/2017
Nimewo 201731009 UILC 457.00-00 Sijè Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Dat Piblikasyon 08/04/2017
Nimewo 201731009 UILC 457.05-02 Sijè State Dat Piblikasyon 08/04/2017
Nimewo 201731008 UILC 332.00-00 Sijè Complete Liquidation of Subsidiaries Dat Piblikasyon 08/04/2017
Nimewo 201731008 UILC 337.01-01 Sijè Date Plan Adopted Dat Piblikasyon 08/04/2017
Nimewo 201731008 UILC 351.00-00 Sijè Transfer to Corporation Controlled by Transferor Dat Piblikasyon 08/04/2017
Nimewo 201731008 UILC 354.05-00 Sijè Substantially All of the Assets Dat Piblikasyon 08/04/2017
Nimewo 201731008 UILC 368.03-00 Sijè Stock for Property (Type "C") Dat Piblikasyon 08/04/2017