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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Number UILC Subject Release Date
Number 202151013 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 12/23/2021
Number 202151012 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 12/23/2021
Number 202151011 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 12/23/2021
Number 202151010 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 12/23/2021
Number 202151009 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 12/23/2021
Number 202151008 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 12/23/2021
Number 202151007 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 12/23/2021
Number 202151006 UILC 501.04-00 Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Release Date 12/23/2021
Number 202151005 UILC 1402.01-00 Subject Net Earnings From Self-Employment Release Date 12/23/2021
Number 202151005 UILC 1402.01-01 Subject Rentals from Real Estate Release Date 12/23/2021
Number 202151005 UILC 469.03-00 Subject Passive Activity Defined Release Date 12/23/2021
Number 202151004 UILC 355.01-00 Subject Spin-Off Release Date 12/23/2021
Number 202151004 UILC 361.02-00 Subject Distributions Release Date 12/23/2021
Number 202151004 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 12/23/2021
Number 202151003 UILC 1400Z.02-00 Subject Special Rules for Capital Gains Invested in Opportunity Zones Release Date 12/23/2021
Number 202151002 UILC 2010.04-00 Subject Portability Election under Section 2010(c)(5)(A) Release Date 12/23/2021
Number 202151002 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 12/23/2021
Number 202151001 UILC 355.00-00 Subject Distribution of Stock and Securities of a Controlled Corporation Release Date 12/23/2021
Number 202151001 UILC 355.01-00 Subject Spin-Off Release Date 12/23/2021
Number 202151001 UILC 355.01-01 Subject Split-Off Release Date 12/23/2021
Number 202151001 UILC 361.00-00 Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Release Date 12/23/2021
Number 202151001 UILC 368.00-00 Subject Definitions Relating to Corporate Reorganizations Release Date 12/23/2021
Number 202151001 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 12/23/2021
Number 202151000 UILC 6110.00-00 Subject Index for Public Inspection of Written Determination Release Date 12/23/2021
Number 202150036 UILC 430.00-00 Subject Minimum funding standards for single-employer defined benefit pension plans Release Date 12/17/2021