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 3201 - 3225 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202340002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/06/2023 |
| Number 202340002 | UILC 1362.02-00 | Subject Termination of Election | Release Date 10/06/2023 |
| Number 202340002 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 10/06/2023 |
| Number 202340002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/06/2023 |
| Number 202340001 | UILC 6416.01-00 | Subject Credits or Refunds of Retailers and Manufacturers Taxes | Release Date 10/06/2023 |
| Number 202340001 | UILC 6427.01-00 | Subject Nontaxable Uses | Release Date 10/06/2023 |
| Number 202340000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 10/06/2023 |
| Number 202339046 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 09/29/2023 |
| Number 202339045 | UILC 501.36-00 | Subject Business Activities | Release Date 09/29/2023 |
| Number 202339045 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339044 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339043 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339042 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339041 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339040 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339039 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 09/29/2023 |
| Number 202339038 | UILC 501.05-01 | Subject Agriculture and Horticulture Organizations | Release Date 09/29/2023 |
| Number 202339037 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339036 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339035 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339034 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339033 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339032 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339031 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
| Number 202339030 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/29/2023 |
