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 75885
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 202529008 | UILC 59A.03-05 | Subject Services Cost Method Exception | Release Date 07/18/2025 |
Number 202529007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/18/2025 |
Number 202529007 | UILC 362.00-00 | Subject Basis to Corporations | Release Date 07/18/2025 |
Number 202529007 | UILC 362.01-00 | Subject Property Acquired in Reorganizations and Transfers by Controlling Stockholders | Release Date 07/18/2025 |
Number 202529006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/18/2025 |
Number 202529006 | UILC 362.00-00 | Subject Basis to Corporations | Release Date 07/18/2025 |
Number 202529006 | UILC 362.01-00 | Subject Property Acquired in Reorganizations and Transfers by Controlling Stockholders | Release Date 07/18/2025 |
Number 202529005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/18/2025 |
Number 202529005 | UILC 362.00-00 | Subject Basis to Corporations | Release Date 07/18/2025 |
Number 202529005 | UILC 362.01-00 | Subject Property Acquired in Reorganizations and Transfers by Controlling Stockholders | Release Date 07/18/2025 |
Number 202529004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/18/2025 |
Number 202529004 | UILC 362.00-00 | Subject Basis to Corporations | Release Date 07/18/2025 |
Number 202529004 | UILC 362.01-00 | Subject Property Acquired in Reorganizations and Transfers by Controlling Stockholders | Release Date 07/18/2025 |
Number 202529003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/18/2025 |
Number 202529003 | UILC 362.00-00 | Subject Basis to Corporations | Release Date 07/18/2025 |
Number 202529003 | UILC 362.01-00 | Subject Property Acquired in Reorganizations and Transfers by Controlling Stockholders | Release Date 07/18/2025 |
Number 202529002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 07/18/2025 |
Number 202529002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/18/2025 |
Number 202529001 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 07/18/2025 |
Number 202529001 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 07/18/2025 |
Number 202529001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/18/2025 |
Number 202529001 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 07/18/2025 |
Number 202529000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 07/18/2025 |
Number 202528013 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 07/11/2025 |
Number 202528012 | UILC 1295.00-00 | Subject Qualified Electing Fund | Release Date 07/11/2025 |