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 2551 - 2575 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202403002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/19/2024 |
| Number 202403002 | UILC 1362.02-00 | Subject Termination of Election | Release Date 01/19/2024 |
| Number 202403002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/19/2024 |
| Number 202403001 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/19/2024 |
| Number 202403000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 01/19/2024 |
| Number 202402015 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 01/12/2024 |
| Number 202402014 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/12/2024 |
| Number 202402013 | UILC 521.01-00 | Subject Farmers' v. Not a Farmers' Cooperative | Release Date 01/12/2024 |
| Number 202402013 | UILC 501.07-00 | Subject Social Clubs | Release Date 01/12/2024 |
| Number 202402012 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 01/12/2024 |
| Number 202402012 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/12/2024 |
| Number 202402012 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 01/12/2024 |
| Number 202402011 | UILC 508.00-00 | Subject Special Rules With Respect to Section 501 (c)(3) Organizations | Release Date 01/12/2024 |
| Number 202402010 | UILC 6103.00-00 | Subject Confidentiality and Disclosure of Returns and Return Information | Release Date 01/12/2024 |
| Number 202402010 | UILC 6103.05-12 | Subject Disclosure of Return Information | Release Date 01/12/2024 |
| Number 202402010 | UILC 6103.08-00 | Subject Disclosure to Federal Employees for Tax Administration Purposes | Release Date 01/12/2024 |
| Number 202402010 | UILC 6103.08-04 | Subject Disclosure in Judicial or Administrative Tax Administration Proceedings | Release Date 01/12/2024 |
| Number 202402009 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/12/2024 |
| Number 202402009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/12/2024 |
| Number 202402008 | UILC 7701.03-00 | Subject Association v. Trust | Release Date 01/12/2024 |
| Number 202402008 | UILC 7701.03-06 | Subject Liquidating Trusts | Release Date 01/12/2024 |
| Number 202402007 | UILC 83.02-04 | Subject Revocability of Election | Release Date 01/12/2024 |
| Number 202402006 | UILC 336.00-00 | Subject Gain or Loss Recognized on Property Distributed in Complete Liquidation | Release Date 01/12/2024 |
| Number 202402006 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 01/12/2024 |
| Number 202402006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/12/2024 |
