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 251 - 275 of 75388
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202506002 | UILC 7701.00-00 | Subject Definitions | Release Date 02/07/2025 |
| Number 202506002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/07/2025 |
| Number 202506001 | UILC 141.00-00 | Subject Private Activity Bond; Qualified Bond | Release Date 02/07/2025 |
| Number 202506001 | UILC 141.07-00 | Subject Management Contracts | Release Date 02/07/2025 |
| Number 202506000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 02/07/2025 |
| Number 202505027 | UILC 6223B.00-00, 6235B.00-00, 6235B.01-00 | Subject Period of Limitations on Making Adjustments | Release Date 01/31/2025 |
| Number 202505026 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 01/31/2025 |
| Number 202505025 | UILC 430.00-00 | Subject Minimum funding standards for single-employer defined benefit pension plans | Release Date 01/31/2025 |
| Number 202505024 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/31/2025 |
| Number 202505024 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 01/31/2025 |
| Number 202505023 | UILC 501.07-00 | Subject Social Clubs | Release Date 01/31/2025 |
| Number 202505023 | UILC 501.07-01 | Subject Profit v. Not for Profit | Release Date 01/31/2025 |
| Number 202505022 | UILC 468A.01-00 | Subject In General | Release Date 01/31/2025 |
| Number 202505021 | UILC 468A.01-00 | Subject In General | Release Date 01/31/2025 |
| Number 202505020 | UILC 468A.01-00 | Subject In General | Release Date 01/31/2025 |
| Number 202505019 | UILC 7701.00-00 | Subject Definitions | Release Date 01/31/2025 |
| Number 202505019 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505019 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/31/2025 |
| Number 202505018 | UILC 412.00-00 | Subject Minimum Funding Standards | Release Date 01/31/2025 |
| Number 202505018 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 01/31/2025 |
| Number 202505017 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/31/2025 |
| Number 202505017 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505016 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505015 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505015 | UILC 9100.22-00 | Subject Other | Release Date 01/31/2025 |
