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 4226 - 4250 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202315004 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 04/14/2023 |
| Number 202315004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 04/14/2023 |
| Number 202315004 | UILC 1362.02-00 | Subject Termination of Election | Release Date 04/14/2023 |
| Number 202315004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 04/14/2023 |
| Number 202315003 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 04/14/2023 |
| Number 202315002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 04/14/2023 |
| Number 202315002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 04/14/2023 |
| Number 202315001 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 04/14/2023 |
| Number 202315001 | UILC 1362.02-00 | Subject Termination of Election | Release Date 04/14/2023 |
| Number 202315001 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 04/14/2023 |
| Number 202315000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 04/14/2023 |
| Number 202314016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/07/2023 |
| Number 202314016 | UILC 501.03-05 | Subject Corporations | Release Date 04/07/2023 |
| Number 202314016 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 04/07/2023 |
| Number 202314015 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/07/2023 |
| Number 202314015 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 04/07/2023 |
| Number 202314014 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 04/07/2023 |
| Number 202314014 | UILC 9100.22-00 | Subject Other | Release Date 04/07/2023 |
| Number 202314013 | UILC 992.02-00 | Subject Election | Release Date 04/07/2023 |
| Number 202314012 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 04/07/2023 |
| Number 202314012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/07/2023 |
| Number 202314011 | UILC 7701.00-00 | Subject Definitions | Release Date 04/07/2023 |
| Number 202314011 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 04/07/2023 |
| Number 202314010 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 04/07/2023 |
| Number 202314010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/07/2023 |
