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 1851 - 1875 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202422003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/31/2024 |
| Number 202422002 | UILC 1295.02-00 | Subject Time For Making Election | Release Date 05/31/2024 |
| Number 202422002 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 05/31/2024 |
| Number 202422001 | UILC 1295.02-00 | Subject Time For Making Election | Release Date 05/31/2024 |
| Number 202422001 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 05/31/2024 |
| Number 202422000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 05/31/2024 |
| Number 202421010 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 05/24/2024 |
| Number 202421010 | UILC 501.03-05 | Subject Corporations | Release Date 05/24/2024 |
| Number 202421010 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 05/24/2024 |
| Number 202421009 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 05/24/2024 |
| Number 202421009 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 05/24/2024 |
| Number 202421008 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 05/24/2024 |
| Number 202421007 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 05/24/2024 |
| Number 202421007 | UILC 355.01-00 | Subject Spin-Off | Release Date 05/24/2024 |
| Number 202421006 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 05/24/2024 |
| Number 202421006 | 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 05/24/2024 |
| Number 202421005 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 05/24/2024 |
| Number 202421005 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 05/24/2024 |
| Number 202421005 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 05/24/2024 |
| Number 202421005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/24/2024 |
| Number 202421004 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 05/24/2024 |
| Number 202421004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/24/2024 |
| Number 202421003 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 05/24/2024 |
| Number 202421003 | UILC 355.01-00 | Subject Spin-Off | Release Date 05/24/2024 |
| Number 202421003 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 05/24/2024 |
