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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202330001 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 07/28/2023 |
| Number 202330000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 07/28/2023 |
| Number 202329012 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/21/2023 |
| Number 202329011 | UILC 431.00-00 | Subject Minimum Funding Standards for Multiemployer Plans | Release Date 07/21/2023 |
| Number 202329010 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/21/2023 |
| Number 202329009 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/21/2023 |
| Number 202329008 | UILC 168.00-00 | Subject Modified Accelerated Cost Recovery System | Release Date 07/21/2023 |
| Number 202329008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/21/2023 |
| Number 202329007 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/21/2023 |
| Number 202329006 | UILC 475.08-00 | Subject Securities Traders | Release Date 07/21/2023 |
| Number 202329006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/21/2023 |
| Number 202329006 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 07/21/2023 |
| Number 202329005 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 07/21/2023 |
| Number 202329005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/21/2023 |
| Number 202329004 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 07/21/2023 |
| Number 202329004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/21/2023 |
| Number 202329003 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 07/21/2023 |
| Number 202329002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 07/21/2023 |
| Number 202329002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/21/2023 |
| Number 202329001 | UILC 2032.00-00 | Subject Alternate Valuation | Release Date 07/21/2023 |
| Number 202329001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/21/2023 |
| Number 202329000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 07/21/2023 |
| Number 202328023 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/14/2023 |
| Number 202328022 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/14/2023 |
| Number 202328021 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 07/14/2023 |
