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 2576 - 2600 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202402006 | UILC 9100.22-00 | Subject Other | Release Date 01/12/2024 |
| Number 202402005 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/12/2024 |
| Number 202402004 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/12/2024 |
| Number 202402004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/12/2024 |
| Number 202402003 | UILC 168.24-01 | Subject Normalization Rules | Release Date 01/12/2024 |
| Number 202402002 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 01/12/2024 |
| Number 202402001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/12/2024 |
| Number 202402001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/12/2024 |
| Number 202402000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 01/12/2024 |
| Number 202401019 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/05/2024 |
| Number 202401018 | UILC 501.07-05 | Subject Business with Nonmembers | Release Date 01/05/2024 |
| Number 202401017 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/05/2024 |
| Number 202401016 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/05/2024 |
| Number 202401016 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/05/2024 |
| Number 202401015 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 01/05/2024 |
| Number 202401014 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/05/2024 |
| Number 202401013 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/05/2024 |
| Number 202401012 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/05/2024 |
| Number 202401011 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 01/05/2024 |
| Number 202401010 | UILC 7701.00-00 | Subject Definitions | Release Date 01/05/2024 |
| Number 202401010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/05/2024 |
| Number 202401009 | UILC 7701.00-00 | Subject Definitions | Release Date 01/05/2024 |
| Number 202401009 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/05/2024 |
| Number 202401008 | UILC 7701.00-00 | Subject Definitions | Release Date 01/05/2024 |
| Number 202401008 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/05/2024 |
