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 1 - 25 of 75314
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202512006 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/19/2025 |
| Number 202512005 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/19/2025 |
| Number 202512004 | UILC 509.02-01 | Subject Publicly Supported Organizations | Release Date 03/19/2025 |
| Number 202512003 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 03/19/2025 |
| Number 202512003 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 03/19/2025 |
| Number 202512003 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 03/19/2025 |
| Number 202512002 | UILC 7701.00-00 | Subject Definitions | Release Date 03/21/2025 |
| Number 202512002 | UILC 7701.03-00 | Subject Association v. Trust | Release Date 03/21/2025 |
| Number 202512002 | UILC 7701.03-06 | Subject Liquidating Trusts | Release Date 03/21/2025 |
| Number 202512001 | UILC 101.08-00 | Subject Public Safety Officer Killed in Line of Duty | Release Date 03/21/2025 |
| Number 202512001 | UILC 104.02-00 | Subject Workmen's Compensation | Release Date 03/21/2025 |
| Number 202512000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 03/21/2025 |
| Number 202511016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 03/14/2025 |
| Number 202511015 | UILC 165.03-00 | Subject Limitations on Losses of Individuals - Transaction Entered Into For Profit | Release Date 03/14/2025 |
| Number 202511015 | UILC 165.04-00 | Subject Limitations on Losses of Individuals - Casualty and Theft | Release Date 03/14/2025 |
| Number 202511014 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 03/14/2025 |
| Number 202511014 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | Release Date 03/14/2025 |
| Number 202511013 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 03/14/2025 |
| Number 202511013 | UILC 355.01-00 | Subject Spin-Off | Release Date 03/14/2025 |
| Number 202511013 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 03/14/2025 |
| Number 202511013 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 03/14/2025 |
| Number 202511012 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 03/14/2025 |
| Number 202511012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/14/2025 |
| Number 202511011 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 03/14/2025 |
| Number 202511011 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/14/2025 |
