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 1026 - 1050 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202452003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/27/2024 |
| Number 202452002 | UILC 7701.00-00 | Subject Definitions | Release Date 12/27/2024 |
| Number 202452002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/27/2024 |
| Number 202452002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/27/2024 |
| Number 202452001 | UILC 7701.00-00 | Subject Definitions | Release Date 12/27/2024 |
| Number 202452001 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/27/2024 |
| Number 202452000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 12/27/2024 |
| Number 202451019 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 12/20/2024 |
| Number 202451019 | UILC 501.32-01 | Subject Distribution of Assets to Private Individuals | Release Date 12/20/2024 |
| Number 202451019 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/20/2024 |
| Number 202451019 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 12/20/2024 |
| Number 202451019 | UILC 503.00-00 | Subject Requirements for Exemption (Exempt v. Not Exempt) | Release Date 12/20/2024 |
| Number 202451018 | UILC 1256.07-05 | Subject Qualified Board or Exchange | Release Date 12/20/2024 |
| Number 202451017 | UILC 401.27-00 | Subject Medical, Etc. Benefits | Release Date 12/20/2024 |
| Number 202451016 | UILC 2056.00-00 | Subject Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | Release Date 12/20/2024 |
| Number 202451016 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 12/20/2024 |
| Number 202451016 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/20/2024 |
| Number 202451015 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 12/20/2024 |
| Number 202451015 | UILC 355.01-00 | Subject Spin-Off | Release Date 12/20/2024 |
| Number 202451015 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 12/20/2024 |
| Number 202451015 | UILC 361.02-02 | Subject Certain Transfers to Creditors | Release Date 12/20/2024 |
| Number 202451015 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 12/20/2024 |
| Number 202451015 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 12/20/2024 |
| Number 202451014 | UILC 402.00-00 | Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | Release Date 12/20/2024 |
| Number 202451014 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 12/20/2024 |
