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 2926 - 2950 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202345005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/10/2023 |
| Number 202345004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/10/2023 |
| Number 202345003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/10/2023 |
| Number 202345002 | UILC 7701.00-00 | Subject Definitions | Release Date 11/10/2023 |
| Number 202345002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/10/2023 |
| Number 202345002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/10/2023 |
| Number 202345001 | UILC 1361.00-00 | Subject Definitions | Release Date 11/10/2023 |
| Number 202345001 | UILC 1361.01-00 | Subject Small Business Corporation v. Not a Small Business Corporation | Release Date 11/10/2023 |
| Number 202345001 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 11/10/2023 |
| Number 202345001 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 11/10/2023 |
| Number 202345001 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/10/2023 |
| Number 202345001 | UILC 1362.02-00 | Subject Termination of Election | Release Date 11/10/2023 |
| Number 202345001 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/10/2023 |
| Number 202345000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 11/10/2023 |
| Number 202344022 | UILC 4942.03-07 | Subject Set-Asides ADMINISTRATION: Authority of officers of Internal Revenue | Release Date 11/03/2023 |
| Number 202344021 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 11/03/2023 |
| Number 202344020 | UILC 509-02-01 | Subject Publicly Supported Organizations | Release Date 11/03/2023 |
| Number 202344019 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 11/03/2023 |
| Number 202344018 | UILC 501.04-06 | Subject Community | Release Date 11/03/2023 |
| Number 202344017 | UILC 501.01-00 | Subject Instrumentalities of U.S. | Release Date 11/03/2023 |
| Number 202344017 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/03/2023 |
| Number 202344016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/03/2023 |
| Number 202344015 | UILC 1295.00-00 | Subject Qualified Electing Fund | Release Date 11/03/2023 |
| Number 202344015 | UILC 1295.02-00 | Subject Time For Making Election | Release Date 11/03/2023 |
| Number 202344014 | UILC 174.00-00 | Subject Research and Experimental Expenditures (Deductible v. Not Deductible) | Release Date 11/03/2023 |
