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 2976 - 3000 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202344004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/03/2023 |
| Number 202344003 | UILC 7701.00-00 | Subject Definitions | Release Date 11/03/2023 |
| Number 202344003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/03/2023 |
| Number 202344003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/03/2023 |
| Number 202344002 | UILC 1361.00-00 | Subject Definitions | Release Date 11/03/2023 |
| Number 202344002 | UILC 1361.01-03 | Subject Non-Resident Alien as Shareholder | Release Date 11/03/2023 |
| Number 202344002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/03/2023 |
| Number 202344002 | UILC 1362.02-00 | Subject Termination of Election | Release Date 11/03/2023 |
| Number 202344002 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 11/03/2023 |
| Number 202344002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/03/2023 |
| Number 202344001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 11/03/2023 |
| Number 202344001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/03/2023 |
| Number 202344000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 11/03/2023 |
| Number 202343041 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 10/27/2023 |
| Number 202343040 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 10/27/2023 |
| Number 202343039 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 10/27/2023 |
| Number 202343038 | UILC 501.07-00 | Subject Social Clubs | Release Date 10/27/2023 |
| Number 202343038 | UILC 501.07-03 | Subject Leases or Sales of Club Property | Release Date 10/27/2023 |
| Number 202343037 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 10/27/2023 |
| Number 202343037 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 10/27/2023 |
| Number 202343037 | UILC 501.03-05 | Subject Corporations | Release Date 10/27/2023 |
| Number 202343036 | UILC 7701.02-00 | Subject Partnerships v. Associations | Release Date 10/27/2023 |
| Number 202343035 | UILC 7701.02-00 | Subject Partnerships v. Associations | Release Date 10/27/2023 |
| Number 202343034 | UILC 7701.02-00 | Subject Partnerships v. Associations | Release Date 10/27/2023 |
| Number 202343033 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 10/27/2023 |
