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 202422014 UILC 501.07-00 Subject Social Clubs Release Date 05/31/2024
Number 202422014 UILC 501.07-03 Subject Leases or Sales of Club Property Release Date 05/31/2024
Number 202422013 UILC 501.00-00 Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Release Date 05/31/2024
Number 202422013 UILC 501.03-05 Subject Corporations Release Date 05/31/2024
Number 202422013 UILC 501.35-00 Subject "Exclusively" Test Release Date 05/31/2024
Number 202422012 UILC 501.00-00 Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Release Date 05/31/2024
Number 202422012 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/31/2024
Number 202422012 UILC 501.03-30 Subject Organizational and Operational Tests Release Date 05/31/2024
Number 202422011 UILC 501.06-00 Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Release Date 05/31/2024
Number 202422010 UILC 881.00-00 Subject Tax on Income of Foreign Corporations Not Connected with United States Business Release Date 05/31/2024
Number 202422010 UILC 953.06-00 Subject Election by Foreign Insurance Company to be Treated as Domestic Corporation Release Date 05/31/2024
Number 202422009 UILC 7701.00-00 Subject Definitions Release Date 05/31/2024
Number 202422009 UILC 7701.02-00 Subject Partnerships v. Associations Release Date 05/31/2024
Number 202422009 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/31/2024
Number 202422009 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 05/31/2024
Number 202422008 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 05/31/2024
Number 202422007 UILC 7701.00-00 Subject Definitions Release Date 05/31/2024
Number 202422007 UILC 7701.02-00 Subject Partnerships v. Associations Release Date 05/31/2024
Number 202422007 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 05/31/2024
Number 202422006 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 05/31/2024
Number 202422006 UILC 1362.01-00 Subject Eligible v. Ineligible Release Date 05/31/2024
Number 202422005 UILC 1400Z.02-00 Subject Special Rules for Capital Gains Invested in Opportunity Zones Release Date 05/31/2024
Number 202422005 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/31/2024
Number 202422004 UILC 72.00-00 Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Release Date 05/31/2024
Number 202422003 UILC 1400Z.02-00 Subject Special Rules for Capital Gains Invested in Opportunity Zones Release Date 05/31/2024