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 51 - 75 of 75388
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202514008 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 04/03/2025 |
| Number 202514007 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/03/2025 |
| Number 202514007 | UILC 501.03-05 | Subject Corporations | Release Date 04/03/2025 |
| Number 202514007 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 04/03/2025 |
| Number 202514006 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/03/2025 |
| Number 202514005 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/03/2025 |
| Number 202514005 | UILC 501.32-00 Income Inures v. does Not Inure to Private Individual | Subject | Release Date 04/03/2025 |
| Number 202514005 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 04/03/2025 |
| Number 202514004 | UILC 6211.00-00 | Subject Definition of a Deficiency | Release Date 04/04/2025 |
| Number 202514004 | UILC 6662.00-00 | Subject Accuracy-related penalty | Release Date 04/04/2025 |
| Number 202514004 | UILC 6676.00-00 | Subject Erroneous claim for refund or credit | Release Date 04/04/2025 |
| Number 202514003 | UILC 6662.00-00 | Subject Accuracy-related penalty | Release Date 04/04/2025 |
| Number 202514003 | UILC 6664.01-00 | Subject Definition of Underpayment | Release Date 04/04/2025 |
| Number 202514003 | UILC 6676.00-00 | Subject Erroneous claim for refund or credit | Release Date 04/04/2025 |
| Number 202514002 | UILC 6331.18-00 | Subject Levy Procedure | Release Date 04/04/2025 |
| Number 202514001 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 04/04/2025 |
| Number 202514000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 04/04/2025 |
| Number 202513003 | UILC 2032.00-00 | Subject Alternate Valuation | Release Date 03/28/2025 |
| Number 202513003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/28/2025 |
| Number 202513002 | UILC 2056A.00-00 | Subject Qualified Domestic Trusts (Deductible v. Not Deductible) | Release Date 03/28/2025 |
| Number 202513002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/28/2025 |
| Number 202513001 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 03/28/2025 |
| Number 202513001 | 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 03/28/2025 |
| Number 202513000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 03/28/2025 |
| Number 202512006 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/19/2025 |
