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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Number UILC Subject Release Date
Number 202336033 UILC 4945.04-04 Subject Grants to Individuals Release Date 09/08/2023
Number 202336032 UILC 4945.04-04 Subject Grants to Individuals Release Date 09/08/2023
Number 202336031 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336030 UILC 501.03-30 Subject Organizational and Operational Tests Release Date 09/08/2023
Number 202336029 UILC 501.03-00 Religious, Charitable, etc., Institutions and Community Chest Subject Release Date 09/08/2023
Number 202336028 UILC 501.04-00 Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Release Date 09/08/2023
Number 202336028 UILC 501.04-06 Subject Community Release Date 09/08/2023
Number 202336027 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336026 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336025 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336024 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336023 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336022 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336021 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336020 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336019 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336018 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336017 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336016 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/08/2023
Number 202336015 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 09/08/2023
Number 202336015 UILC 754.02-00 Subject Timeliness of Election Release Date 09/08/2023
Number 202336015 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/08/2023
Number 202336015 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 09/08/2023
Number 202336014 UILC 7701.00-00 Subject Definitions Release Date 09/08/2023
Number 202336014 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/08/2023