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 351 - 375 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202503003 | UILC 7701.00-00 | Subject Definitions | Release Date 01/17/2025 |
| Number 202503003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/17/2025 |
| Number 202503002 | UILC 1092.02-01 | Subject Defined | Release Date 01/17/2025 |
| Number 202503002 | UILC 165.00-00 | Subject Deductions For Losses | Release Date 01/17/2025 |
| Number 202503002 | UILC 246.05-04 | Subject Substantially Similar or Related Property | Release Date 01/17/2025 |
| Number 202503002 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 01/17/2025 |
| Number 202503001 | UILC 7701.00-00 | Subject Definitions | Release Date 01/17/2025 |
| Number 202503001 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/17/2025 |
| Number 202503000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 01/17/2025 |
| Number 202502007 | UILC 0431.00-00 | Subject Minimum Funding Standards for Multiemployer Plans | Release Date 01/10/2025 |
| Number 202502006 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 01/10/2025 |
| Number 202502006 | UILC 501.04-07 | Subject Homeowners Association | Release Date 01/10/2025 |
| Number 202502005 | UILC 861.04-01 | Subject Place Where Services Performed | Release Date 01/10/2025 |
| Number 202502004 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/10/2025 |
| Number 202502004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/10/2025 |
| Number 202502003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/10/2025 |
| Number 202502003 | UILC 9100.22-00 | Subject Other | Release Date 01/10/2025 |
| Number 202502003 | UILC 951A.00-00 | Subject Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | Release Date 01/10/2025 |
| Number 202502003 | UILC 951A.02-00 | Subject Net CFC Tested Income | Release Date 01/10/2025 |
| Number 202502002 | UILC 9416.00-00 | Subject IRC 250 Deduction: Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) | Release Date 01/10/2025 |
| Number 202502002 | UILC 9416.01-00 | Subject FDII: Deduction Eligible Income (DEI) | Release Date 01/10/2025 |
| Number 202502002 | UILC 9416.02-00 | Subject FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI) | Release Date 01/10/2025 |
| Number 202502001 | UILC 263.15-03 | Subject Allocation of Success-Based Fees | Release Date 01/10/2025 |
| Number 202502001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/10/2025 |
| Number 202502000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 01/10/2025 |
