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 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202240022 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 10/07/2022 |
| Number 202240021 | UILC 501.07-00 | Subject Social Clubs | Release Date 10/07/2022 |
| Number 202240020 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 10/07/2022 |
| Number 202240019 | UILC 7701.34-00 | Subject Codified Economic Substance | Release Date 10/07/2022 |
| Number 202240018 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 10/07/2022 |
| Number 202240017 | UILC 1502.13-00 | Subject Intercompany Transactions | Release Date 10/07/2022 |
| Number 202240016 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 10/07/2022 |
| Number 202240016 | 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 10/07/2022 |
| Number 202240015 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/07/2022 |
| Number 202240015 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/07/2022 |
| Number 202240014 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/07/2022 |
| Number 202240014 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/07/2022 |
| Number 202240013 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 10/07/2022 |
| Number 202240013 | 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 10/07/2022 |
| Number 202240012 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 10/07/2022 |
| Number 202240012 | UILC 9100.22-00 | Subject Other | Release Date 10/07/2022 |
| Number 202240011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/07/2022 |
| Number 202240011 | UILC 9100.22-00 | Subject Other | Release Date 10/07/2022 |
| Number 202240011 | UILC 951A.00-00 | Subject Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | Release Date 10/07/2022 |
| Number 202240011 | UILC 951A.02-00 | Subject Net CFC Tested Income | Release Date 10/07/2022 |
| Number 202240010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/07/2022 |
| Number 202240010 | UILC 9100.22-00 | Subject Other | Release Date 10/07/2022 |
| Number 202240010 | UILC 951A.00-00 | Subject Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | Release Date 10/07/2022 |
| Number 202240010 | UILC 951A.02-00 | Subject Net CFC Tested Income | Release Date 10/07/2022 |
| Number 202240009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/07/2022 |
