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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202308003 | UILC 469.03-00 | Subject Passive Activity Defined | Release Date 02/24/2023 |
| Number 202308003 | UILC 469.03-03 | Subject Definition of Activity | Release Date 02/24/2023 |
| Number 202308003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/24/2023 |
| Number 202308002 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 02/24/2023 |
| Number 202308002 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 02/24/2023 |
| Number 202308002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/24/2023 |
| Number 202308002 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 02/24/2023 |
| Number 202308001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 02/24/2023 |
| Number 202308001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/24/2023 |
| Number 202308000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 02/24/2023 |
| Number 202307008 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/17/2023 |
| Number 202307007 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 02/17/2023 |
| Number 202307007 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 02/17/2023 |
| Number 202307007 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 02/17/2023 |
| Number 202307007 | UILC 501.36-00 | Subject Business Activities | Release Date 02/17/2023 |
| Number 202307007 | UILC 501.36-01 | Subject Section 501(c)(3) Organizations | Release Date 02/17/2023 |
| Number 202307006 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 02/17/2023 |
| Number 202307006 | 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 02/17/2023 |
| Number 202307005 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/17/2023 |
| Number 202307005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/17/2023 |
| Number 202307004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/17/2023 |
| Number 202307004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/17/2023 |
| Number 202307003 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 02/17/2023 |
| Number 202307003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/17/2023 |
| Number 202307002 | UILC 9100.02-03 | Subject R and D Expenditures | Release Date 02/17/2023 |
