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 2826 - 2850 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202347008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/24/2023 |
| Number 202347008 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 11/24/2023 |
| Number 202347007 | UILC 7701.00-00 | Subject Definitions | Release Date 11/24/2023 |
| Number 202347007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/24/2023 |
| Number 202347007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/24/2023 |
| Number 202347006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/24/2023 |
| Number 202347005 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/24/2023 |
| Number 202347005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/24/2023 |
| Number 202347004 | UILC 355.01-00 | Subject Spin-Off | Release Date 11/24/2023 |
| Number 202347003 | UILC 9100.22-00 | Subject Other | Release Date 11/24/2023 |
| Number 202347003 | UILC 992.02-00 | Subject Election | Release Date 11/24/2023 |
| Number 202347002 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 11/24/2023 |
| Number 202347001 | UILC 1286.00-00 | Subject Tax Treatment of Stripped Bonds | Release Date 11/24/2023 |
| Number 202347001 | UILC 7701.03-11 | Subject Fixed Investment Trusts | Release Date 11/24/2023 |
| Number 202347000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 11/24/2023 |
| Number 202346036 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 11/17/2023 |
| Number 202346035 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 11/17/2023 |
| Number 202346034 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/17/2023 |
| Number 202346033 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/17/2023 |
| Number 202346033 | UILC 501.36-00 | Subject Business Activities | Release Date 11/17/2023 |
| Number 202346032 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/17/2023 |
| Number 202346031 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/17/2023 |
| Number 202346030 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/17/2023 |
| Number 202346030 | UILC 501.06-00 | Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | Release Date 11/17/2023 |
| Number 202346030 | UILC 501.06-01 | Subject Performance of Particular Services for Members | Release Date 11/17/2023 |
