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 202139005 UILC 1362.02-00 Subject Termination of Election Release Date 10/01/2021
Number 202139005 UILC 1362.02-02 Subject Ceases to be Small Business Corporation Release Date 10/01/2021
Number 202139005 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 10/01/2021
Number 202139004 UILC 162.00-00 Subject Trade or Business (Deductible v. Not Deductible) Release Date 10/01/2021
Number 202139004 UILC 461.00-00 Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Release Date 10/01/2021
Number 202139004 UILC 461.07-00 Subject Contested Liabilities Release Date 10/01/2021
Number 202139004 UILC 468B.01-00 Subject In General Release Date 10/01/2021
Number 202139003 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/01/2021
Number 202139002 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/01/2021
Number 202139001 UILC 108.04-01 Subject Debt Acquisition By Related Person Release Date 10/01/2021
Number 202139001 UILC 355.01-00 Subject Spin-Off Release Date 10/01/2021
Number 202139000 UILC 6110.00-00 Subject Index for Public Inspection of Written Determination Release Date 10/01/2021
Number 202138010 UILC 501.03-20 Subject Religious Organizations Release Date 09/24/2021
Number 202138010 UILC 504.02-00 Subject Church, etc. Release Date 09/24/2021
Number 202138010 UILC 501.35-00 Subject "Exclusively" Test Release Date 09/24/2021
Number 202138009 UILC 4945.04-04 Subject Grants to Individuals Release Date 09/24/2021
Number 202138008 UILC 501.00-00 Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Release Date 09/24/2021
Number 202138008 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 09/24/2021
Number 202138008 UILC 501.03-30 Subject Organizational and Operational Tests Release Date 09/24/2021
Number 202138008 UILC 501.33-00 Subject Private v. Public Interest Served Release Date 09/24/2021
Number 202138008 UILC 501.35-00 Subject "Exclusively" Test Release Date 09/24/2021
Number 202138007 UILC 501.03-30 Subject Organizational and Operational Tests Release Date 09/24/2021
Number 202138007 UILC 501.33-00 Subject Private v. Public Interest Served Release Date 09/24/2021
Number 202138007 UILC 501.35-00 Subject "Exclusively" Test Release Date 09/24/2021
Number 202138006 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 09/24/2021