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 2901 - 2925 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202345013 | UILC 4942.03-07 | Subject Set-Asides | Release Date 11/10/2023 |
| Number 202345012 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/10/2023 |
| Number 202345011 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/10/2023 |
| Number 202345011 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 11/10/2023 |
| Number 202345010 | UILC 501.05-00 | Subject Labor Organizations | Release Date 11/10/2023 |
| Number 202345010 | UILC 501.05-01 | Subject Agriculture and Horticulture Organizations | Release Date 11/10/2023 |
| Number 202345009 | UILC 382.00-00 | Subject Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | Release Date 11/10/2023 |
| Number 202345009 | UILC 9100.22-00 | Subject Other | Release Date 11/10/2023 |
| Number 202345008 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 11/10/2023 |
| Number 202345008 | UILC 355.01-00 | Subject Spin-Off | Release Date 11/10/2023 |
| Number 202345008 | UILC 355.01-01 | Subject Split-Off | Release Date 11/10/2023 |
| Number 202345008 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 11/10/2023 |
| Number 202345008 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 11/10/2023 |
| Number 202345007 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 11/10/2023 |
| Number 202345007 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 11/10/2023 |
| Number 202345007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/10/2023 |
| Number 202345006 | UILC 1361.01-02 | Subject Shareholder Not an Individual or Permitted Trust or Estate | Release Date 11/10/2023 |
| Number 202345006 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 11/10/2023 |
| Number 202345006 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 11/10/2023 |
| Number 202345006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/10/2023 |
| Number 202345006 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 11/10/2023 |
| Number 202345006 | UILC 1362.02-00 | Subject Termination of Election | Release Date 11/10/2023 |
| Number 202345006 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 11/10/2023 |
| Number 202345006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/10/2023 |
| Number 202345005 | UILC 1368.00-00 | Subject Distributions | Release Date 11/10/2023 |
