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 4426 - 4450 of 75933
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 202310009 | 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 03/10/2023 |
Number 202310008 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 03/10/2023 |
Number 202310008 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/10/2023 |
Number 202310007 | UILC 355.01-00 | Subject Spin-Off | Release Date 03/10/2023 |
Number 202310007 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 03/10/2023 |
Number 202310006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/10/2023 |
Number 202310006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 03/10/2023 |
Number 202310004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/10/2023 |
Number 202310003 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/10/2023 |
Number 202310002 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 03/10/2023 |
Number 202310001 | UILC 1361.00-00 | Subject Definitions | Release Date 03/10/2023 |
Number 202310001 | UILC 1361.01-00 | Subject Small Business Corporation v. Not a Small Business Corporation | Release Date 03/10/2023 |
Number 202310001 | UILC 1361.01-04 | Subject More than One Class of Stock | Release Date 03/10/2023 |
Number 202310001 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 03/10/2023 |
Number 202310001 | UILC 1362.02-00 | Subject Termination of Election | Release Date 03/10/2023 |
Number 202310001 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/10/2023 |
Number 202310000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 03/10/2023 |
Number 202309021 | UILC 509.02-01 | Subject Publicly Supported Organizations | Release Date 03/03/2023 |
Number 202309020 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/03/2023 |
Number 202309019 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/03/2023 |
Number 202309018 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/03/2023 |
Number 202309017 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 03/03/2023 |
Number 202309017 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 03/03/2023 |
Number 202309017 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 03/03/2023 |
Number 202309017 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 03/03/2023 |