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.
- Enter a term in the Find box.
- Click the Search button.
Showing 5251 - 5275 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202238009 | UILC 1362.02-00 | Subject Termination of Election | Release Date 09/23/2022 |
| Number 202238009 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 09/23/2022 |
| Number 202238009 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 09/23/2022 |
| Number 202238008 | UILC 2056.07-01 | Subject Effective Election | Release Date 09/23/2022 |
| Number 202238008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/23/2022 |
| Number 202238007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/23/2022 |
| Number 202238007 | UILC 962.00-00 | Subject Election by Individuals to be Subject to Tax at Corporate Rates | Release Date 09/23/2022 |
| Number 202238006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/23/2022 |
| Number 202238006 | UILC 962.00-00 | Subject Election by Individuals to be Subject to Tax at Corporate Rates | Release Date 09/23/2022 |
| Number 202238005 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 09/23/2022 |
| Number 202238004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 09/23/2022 |
| Number 202238003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 09/23/2022 |
| Number 202238002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 09/23/2022 |
| Number 202238001 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 09/23/2022 |
| Number 202238001 | 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 09/23/2022 |
| Number 202238000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 09/23/2022 |
| Number 202237020 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 09/16/2022 |
| Number 202237019 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 09/16/2022 |
| Number 202237019 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/16/2022 |
| Number 202237019 | UILC 501.03-05 | Subject Corporations | Release Date 09/16/2022 |
| Number 202237019 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 09/16/2022 |
| Number 202237018 | UILC 501.07-00 | Subject Social Clubs | Release Date 09/16/2022 |
| Number 202237017 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/16/2022 |
| Number 202237016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/16/2022 |
| Number 202237015 | UILC 501.07-00 | Subject Social Clubs | Release Date 09/16/2022 |
