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 2651 - 2675 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202352005 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/29/2023 |
| Number 202352004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/29/2023 |
| Number 202352003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/29/2023 |
| Number 202352002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/29/2023 |
| Number 202352001 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/29/2023 |
| Number 202352000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 12/29/2023 |
| Number 202351016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/22/2023 |
| Number 202351016 | UILC 501.03-19 | Subject Public Recreation Facilities and Athletic Organizations | Release Date 12/22/2023 |
| Number 202351015 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/22/2023 |
| Number 202351015 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 12/22/2023 |
| Number 202351015 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/22/2023 |
| Number 202351014 | UILC 501.03-33 | Subject Lessening the Burdens of Government | Release Date 12/22/2023 |
| Number 202351014 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/22/2023 |
| Number 202351013 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/22/2023 |
| Number 202351013 | UILC 501.03-33 | Subject Lessening the Burdens of Government | Release Date 12/22/2023 |
| Number 202351012 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/22/2023 |
| Number 202351011 | UILC 174.00-00 | Subject Research and Experimental Expenditures (Deductible v. Not Deductible) | Release Date 12/22/2023 |
| Number 202351011 | UILC 59.00-00 | Subject Other Definitions and Special Rules | Release Date 12/22/2023 |
| Number 202351011 | UILC 9100.02-00 | Subject Section 59(e) | Release Date 12/22/2023 |
| Number 202351010 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 12/22/2023 |
| Number 202351010 | 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 12/22/2023 |
| Number 202351009 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 12/22/2023 |
| Number 202351009 | UILC 355.01-00 | Subject Spin-Off | Release Date 12/22/2023 |
| Number 202351009 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 12/22/2023 |
| Number 202351009 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 12/22/2023 |
