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 2601 - 2625 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202401007 | UILC 7701.00-00 | Subject Definitions | Release Date 01/05/2024 |
| Number 202401007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/05/2024 |
| Number 202401006 | UILC 7701.00-00 | Subject Definitions | Release Date 01/05/2024 |
| Number 202401006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/05/2024 |
| Number 202401005 | UILC 7701.00-00 | Subject Definitions | Release Date 01/05/2024 |
| Number 202401005 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/05/2024 |
| Number 202401004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/05/2024 |
| Number 202401004 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 01/05/2024 |
| Number 202401004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/05/2024 |
| Number 202401003 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/05/2024 |
| Number 202401002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/05/2024 |
| Number 202401001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/05/2024 |
| Number 202401000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 01/05/2024 |
| Number 202352023 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/29/2023 |
| Number 202352022 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 12/29/2023 |
| Number 202352022 | UILC 1502.75-00 | Subject Filing Requirements | Release Date 12/29/2023 |
| Number 202352021 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 12/29/2023 |
| Number 202352021 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/29/2023 |
| Number 202352021 | UILC 501.03-05 | Subject Corporations | Release Date 12/29/2023 |
| Number 202352020 | UILC 7602.00-00 | Subject Examination of Books and Witnesses | Release Date 12/29/2023 |
| Number 202352019 | UILC 931.00-00 | Subject Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | Release Date 12/29/2023 |
| Number 202352018 | UILC 2511.04-00 | Subject Gifts Indirectly Made | Release Date 12/29/2023 |
| Number 202352017 | UILC 1361.00-00 | Subject Definitions | Release Date 12/29/2023 |
| Number 202352017 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 12/29/2023 |
| Number 202352017 | UILC 1361.03-01 | Subject Grantor Trusts | Release Date 12/29/2023 |
