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.
- Enter a term in the Find box.
- Click the Search button.
Showing 2776 - 2800 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202349002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/08/2023 |
| Number 202349001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 12/08/2023 |
| Number 202349001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/08/2023 |
| Number 202349000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 12/08/2023 |
| Number 202348015 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 12/01/2023 |
| Number 202348014 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 12/01/2023 |
| Number 202348013 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/01/2023 |
| Number 202348012 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/01/2023 |
| Number 202348011 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/01/2023 |
| Number 202348011 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 12/01/2023 |
| Number 202348010 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 12/01/2023 |
| Number 202348009 | UILC 408.00-00 | Subject Individual Retirement Accounts | Release Date 12/01/2023 |
| Number 202348009 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 12/01/2023 |
| Number 202348008 | UILC 7701.00-00 | Subject Definitions | Release Date 12/01/2023 |
| Number 202348008 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/01/2023 |
| Number 202348007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/01/2023 |
| Number 202348007 | UILC 9100.10-00 | Subject Section 446 | Release Date 12/01/2023 |
| Number 202348007 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 12/01/2023 |
| Number 202348006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/01/2023 |
| Number 202348006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/01/2023 |
| Number 202348005 | UILC 4980.00-00 | Subject Tax on Reversion of Qualified Plan Assets to Employer | Release Date 12/01/2023 |
| Number 202348005 | UILC 4980.02-00 | Subject Exceptions | Release Date 12/01/2023 |
| Number 202348004 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 12/01/2023 |
| Number 202348004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/01/2023 |
| Number 202348003 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/01/2023 |
