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 3676 - 3700 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202334002 | UILC 115.06-00 | Subject Income Accruing to the State | Release Date 08/25/2023 |
| Number 202334001 | UILC 7701.00-00 | Subject Definitions | Release Date 08/25/2023 |
| Number 202334001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/25/2023 |
| Number 202334001 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/25/2023 |
| Number 202334000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 08/25/2023 |
| Number 202333008 | UILC 4942.03-07 | Subject Set-Asides | Release Date 08/18/2023 |
| Number 202333007 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/18/2023 |
| Number 202333006 | UILC 501.06-00 | Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | Release Date 08/18/2023 |
| Number 202333005 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 08/18/2023 |
| Number 202333004 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 08/18/2023 |
| Number 202333003 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 08/18/2023 |
| Number 202333002 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 08/18/2023 |
| Number 202333001 | UILC 3111.03-01 | Subject Employee Retention Credit (COVID-19) (Formerly, Payroll Retention Credits) | Release Date 08/18/2023 |
| Number 202333001 | UILC 3112.00-00 | Subject Instrumentalities of U.S. (Exemption) | Release Date 08/18/2023 |
| Number 202333000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 08/18/2023 |
| Number 202332024 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/11/2023 |
| Number 202332023 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/11/2023 |
| Number 202332022 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/11/2023 |
| Number 202332021 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/11/2023 |
| Number 202332020 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/11/2023 |
| Number 202332019 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/11/2023 |
| Number 202332018 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 08/11/2023 |
| Number 202332018 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 08/11/2023 |
| Number 202332018 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 08/11/2023 |
| Number 202332017 | UILC 501.08-00 | Subject Fraternal Beneficiary Societies (See Also 0501.03-09) | Release Date 08/11/2023 |
