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 2476 - 2500 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202404003 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 01/26/2024 |
| Number 202404002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/26/2024 |
| Number 202404001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/26/2024 |
| Number 202404000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 01/26/2024 |
| Number 202403021 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 01/19/2024 |
| Number 202403020 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 01/19/2024 |
| Number 202403019 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/19/2024 |
| Number 202403019 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 01/19/2024 |
| Number 202403018 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/19/2024 |
| Number 202403017 | UILC 501.07-00 | Subject Social Clubs | Release Date 01/19/2024 |
| Number 202403016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/19/2024 |
| Number 202403016 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 01/19/2024 |
| Number 202403015 | UILC 501.03-05 | Subject Corporations | Release Date 01/19/2024 |
| Number 202403015 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 01/19/2024 |
| Number 202403014 | UILC 501.07-00 | Subject Social Clubs | Release Date 01/19/2024 |
| Number 202403013 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/19/2024 |
| Number 202403013 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 01/19/2024 |
| Number 202403012 | UILC 83.02-04 | Subject Revocability of Election | Release Date 01/19/2024 |
| Number 202403011 | UILC 2056.00-00 | Subject Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | Release Date 01/19/2024 |
| Number 202403011 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 01/19/2024 |
| Number 202403011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/19/2024 |
| Number 202403010 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 01/19/2024 |
| Number 202403010 | UILC 9100.22-00 | Subject Other | Release Date 01/19/2024 |
| Number 202403009 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 01/19/2024 |
| Number 202403009 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 01/19/2024 |
