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 202319003 UILC 1362.02-00 Subject Termination of Election Release Date 05/12/2023
Number 202319003 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 05/12/2023
Number 202319002 UILC 9100.02-03 Subject R and D Expenditures Release Date 05/12/2023
Number 202319001 UILC 1295.02-00 Subject Time For Making Election Release Date 05/12/2023
Number 202319001 UILC 1295.02-02 Subject Retroactive Elections Release Date 05/12/2023
Number 202319000 UILC 6110.00-00 Subject Index for Public Inspection of Written Determination Release Date 05/12/2023
Number 202318023 UILC 501.07-00 Subject Social Clubs Release Date 05/05/2023
Number 202318022 UILC 501.07-00 Subject Social Clubs Release Date 05/05/2023
Number 202318021 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/05/2023
Number 202318021 UILC 501.36-00 Subject Business Activities Release Date 05/05/2023
Number 202318020 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/05/2023
Number 202318020 UILC 501.33-00 Subject Private v. Public Interest Served Release Date 05/05/2023
Number 202318019 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/05/2023
Number 202318018 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/05/2023
Number 202318018 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/05/2023
Number 202318018 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/05/2023
Number 202318017 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/05/2023
Number 202318017 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/05/2023
Number 202318017 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/05/2023
Number 202318016 UILC 1502.75-00 Subject Filing Requirements Release Date 05/05/2023
Number 202318016 UILC 9100.20-00 Subject Section 1502; Election to File Consolidated Return Release Date 05/05/2023
Number 202318015 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/05/2023
Number 202318015 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/05/2023
Number 202318015 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/05/2023
Number 202318014 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 05/05/2023