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 2501 - 2525 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202403009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/19/2024 |
| Number 202403008 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 01/19/2024 |
| Number 202403008 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 01/19/2024 |
| Number 202403008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/19/2024 |
| Number 202403007 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 01/19/2024 |
| Number 202403007 | UILC 9100.22-00 | Subject Other | Release Date 01/19/2024 |
| Number 202403006 | UILC 475.08-00 | Subject Securities Traders | Release Date 01/19/2024 |
| Number 202403006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/19/2024 |
| Number 202403006 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 01/19/2024 |
| Number 202403005 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/19/2024 |
| Number 202403004 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 01/19/2024 |
| Number 202403004 | UILC 115.03-00 | Subject Essential Governmental Function | Release Date 01/19/2024 |
| Number 202403004 | UILC 115.06-00 | Subject Income Accruing to the State | Release Date 01/19/2024 |
| Number 202403003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/19/2024 |
| Number 202403002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/19/2024 |
| Number 202403002 | UILC 1362.02-00 | Subject Termination of Election | Release Date 01/19/2024 |
| Number 202403002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/19/2024 |
| Number 202403001 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/19/2024 |
| Number 202403000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 01/19/2024 |
| Number 202402015 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 01/12/2024 |
| Number 202402014 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/12/2024 |
| Number 202402013 | UILC 521.01-00 | Subject Farmers' v. Not a Farmers' Cooperative | Release Date 01/12/2024 |
| Number 202402013 | UILC 501.07-00 | Subject Social Clubs | Release Date 01/12/2024 |
| Number 202402012 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 01/12/2024 |
| Number 202402012 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/12/2024 |
