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 226 - 250 of 75409
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202507008 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 02/14/2025 |
| Number 202507008 | UILC 2652.00-00 | Subject Other Definitions | Release Date 02/14/2025 |
| Number 202507008 | UILC 2654.00-00 | Subject Special Rules | Release Date 02/14/2025 |
| Number 202507008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/14/2025 |
| Number 202507007 | UILC 7701.00-00 | Subject Definitions | Release Date 02/14/2025 |
| Number 202507007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/14/2025 |
| Number 202507006 | UILC 1361.00-00 | Subject Definitions | Release Date 02/14/2025 |
| Number 202507006 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 02/14/2025 |
| Number 202507006 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 02/14/2025 |
| Number 202507006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/14/2025 |
| Number 202507005 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 02/14/2025 |
| Number 202507004 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 02/14/2025 |
| Number 202507004 | 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 02/14/2025 |
| Number 202507003 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 02/14/2025 |
| Number 202507002 | UILC 7701.00-00 | Subject Definitions | Release Date 02/14/2025 |
| Number 202507002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/14/2025 |
| Number 202507001 | UILC 7701.00-00 | Subject Definitions | Release Date 02/14/2025 |
| Number 202507001 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/14/2025 |
| Number 202507000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 02/14/2025 |
| Number 202506013 | UILC 0403.00-00 | Subject Taxation of Employee Annuities (Taxable v. Not Taxable) | Release Date 02/07/2025 |
| Number 202506012 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/07/2025 |
| Number 202506011 | UILC 1256.07-05 | Subject Qualified Board or Exchange | Release Date 02/07/2025 |
| Number 202506010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/07/2025 |
| Number 202506010 | UILC 992.02-00 | Subject Election | Release Date 02/07/2025 |
| Number 202506009 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 02/07/2025 |
