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 3501 - 3525 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202338018 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338017 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338015 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338014 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338013 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338012 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338011 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338010 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338009 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338008 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338007 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338006 | UILC 2056A.00-00 | Subject Qualified Domestic Trusts (Deductible v. Not Deductible) | Release Date 09/22/2023 |
| Number 202338006 | UILC 9100.19-00 | Subject Extension of Time For Filing Return | Release Date 09/22/2023 |
| Number 202338005 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 09/22/2023 |
| Number 202338005 | UILC 9100.22-00 | Subject Other | Release Date 09/22/2023 |
| Number 202338004 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 09/22/2023 |
| Number 202338004 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | Release Date 09/22/2023 |
| Number 202338003 | UILC 9100.02-00 | Subject Section 59(e) | Release Date 09/22/2023 |
| Number 202338003 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 09/22/2023 |
| Number 202338002 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 09/22/2023 |
| Number 202338002 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 09/22/2023 |
| Number 202338002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/22/2023 |
| Number 202338001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 09/22/2023 |
| Number 202338001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/22/2023 |
