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 2126 - 2150 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202417002 | UILC 168.24-01 | Subject Normalization Rules | Release Date 04/26/2024 |
| Number 202417001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 04/26/2024 |
| Number 202417001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/26/2024 |
| Number 202417000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 04/26/2024 |
| Number 202416019 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 04/19/2024 |
| Number 202416018 | UILC 4942.03-07 | Subject Set-Asides | Release Date 04/19/2024 |
| Number 202416017 | UILC 431.00-00 | Subject Minimum Funding Standards for Multiemployer Plans | Release Date 04/19/2024 |
| Number 202416016 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 04/19/2024 |
| Number 202416015 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 04/16/2024 |
| Number 202416015 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 04/16/2024 |
| Number 202416015 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 04/16/2024 |
| Number 202416014 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 04/19/2024 |
| Number 202416014 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 04/19/2024 |
| Number 202416014 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 04/19/2024 |
| Number 202416013 | UILC 42.00-00 | Subject Low-Income Housing Credit | Release Date 04/19/2024 |
| Number 202416013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/19/2024 |
| Number 202416013 | UILC 9100.01-00 | Subject Section 42; Low-Income Housing Credit | Release Date 04/19/2024 |
| Number 202416012 | UILC 1031.00-00 | Subject Exchange of Property Held for Productive Use or Investment | Release Date 04/19/2024 |
| Number 202416012 | UILC 1031.01-00 | Subject Property Held For Productive Use or Investment | Release Date 04/19/2024 |
| Number 202416011 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 04/19/2024 |
| Number 202416010 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 04/19/2024 |
| Number 202416010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/19/2024 |
| Number 202416010 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 04/19/2024 |
| Number 202416009 | UILC 457.00-00 | Subject Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | Release Date 04/19/2024 |
| Number 202416008 | UILC 7701.00-00 | Subject Definitions | Release Date 04/19/2024 |
