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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202527023 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/03/2025 |
| Number 202527022 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/03/2025 |
| Number 202527021 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/03/2025 |
| Number 202527020 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/03/2025 |
| Number 202527019 | UILC 4942.03-07 | Subject Set-Asides | Release Date 07/03/2025 |
| Number 202527018 | UILC 4942.03-07 | Subject Set-Asides | Release Date 07/03/2025 |
| Number 202527017 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/03/2025 |
| Number 202527016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 07/03/2025 |
| Number 202527015 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 07/03/2025 |
| Number 202527014 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 07/03/2025 |
| Number 202527014 | UILC 501.04-07 | Subject Homeowners Association | Release Date 07/03/2025 |
| Number 202527013 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 07/03/2025 |
| Number 202527013 | UILC 501.03-05 | Subject Corporations | Release Date 07/03/2025 |
| Number 202527012 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 07/03/2025 |
| Number 202527012 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 07/03/2025 |
| Number 202527012 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 07/03/2025 |
| Number 202527012 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/03/2025 |
| Number 202527011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/03/2025 |
| Number 202527010 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 07/03/2025 |
| Number 202527010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/03/2025 |
| Number 202527009 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 07/03/2025 |
| Number 202527009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/03/2025 |
| Number 202527008 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 07/03/2025 |
| Number 202527008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/03/2025 |
| Number 202527007 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 07/03/2025 |
