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 1876 - 1900 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202421003 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 05/24/2024 |
| Number 202421003 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 05/24/2024 |
| Number 202421002 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 05/24/2024 |
| Number 202421002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/24/2024 |
| Number 202421001 | UILC 7701.00-00 | Subject Definitions | Release Date 05/24/2024 |
| Number 202421001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/24/2024 |
| Number 202421001 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/24/2024 |
| Number 202421000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 05/24/2024 |
| Number 202420033 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/17/2024 |
| Number 202420032 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/17/2024 |
| Number 202420031 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 05/17/2024 |
| Number 202420031 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 05/17/2024 |
| Number 202420030 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 05/17/2024 |
| Number 202420029 | UILC 501.05-01 | Subject Agriculture and Horticulture Organizations | Release Date 05/17/2024 |
| Number 202420028 | UILC 501.06-00 | Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | Release Date 05/17/2024 |
| Number 202420028 | UILC 501.06-01 | Subject Performance of Particular Services for Members | Release Date 05/17/2024 |
| Number 202420027 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/17/2024 |
| Number 202420027 | UILC 9100.10-00 | Subject Section 446 | Release Date 05/17/2024 |
| Number 202420026 | UILC 7701.00-00 | Subject Definitions | Release Date 05/17/2024 |
| Number 202420026 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/17/2024 |
| Number 202420026 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/17/2024 |
| Number 202420025 | UILC 442.00-00 | Subject Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | Release Date 05/17/2024 |
| Number 202420025 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/17/2024 |
| Number 202420024 | UILC 442.00-00 | Subject Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | Release Date 05/17/2024 |
| Number 202420024 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/17/2024 |
