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 4976 - 5000 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202248003 | 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 12/02/2022 |
| Number 202248002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/02/2022 |
| Number 202248001 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 12/02/2022 |
| Number 202248001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/02/2022 |
| Number 202248000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 12/02/2022 |
| Number 202247019 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 11/25/2022 |
| Number 202247018 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 11/25/2022 |
| Number 202247017 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 11/25/2022 |
| Number 202247016 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 11/25/2022 |
| Number 202247016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/25/2022 |
| Number 202247016 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 11/25/2022 |
| Number 202247016 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 11/25/2022 |
| Number 202247015 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 11/25/2022 |
| Number 202247015 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/25/2022 |
| Number 202247015 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 11/25/2022 |
| Number 202247014 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/25/2022 |
| Number 202247013 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/25/2022 |
| Number 202247012 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 11/25/2022 |
| Number 202247011 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/25/2022 |
| Number 202247010 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/25/2022 |
| Number 202247009 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 11/25/2022 |
| Number 202247009 | UILC 9100.22-00 | Subject Other | Release Date 11/25/2022 |
| Number 202247008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/25/2022 |
| Number 202247008 | UILC 9100.22-00 | Subject Other | Release Date 11/25/2022 |
| Number 202247008 | UILC 951A.00-00 | Subject Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | Release Date 11/25/2022 |
