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.
- Enter a term in the Find box.
- Click the Search button.
Showing 26826 - 26850 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201301006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/04/2013 |
| Number 201301006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/04/2013 |
| Number 201301005 | UILC 7701.00-00 | Subject Definitions | Release Date 01/04/2013 |
| Number 201301005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/04/2013 |
| Number 201301005 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/04/2013 |
| Number 201301004 | UILC 1361.00-00 | Subject Definitions | Release Date 01/04/2013 |
| Number 201301004 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 01/04/2013 |
| Number 201301003 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/04/2013 |
| Number 201301002 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/04/2013 |
| Number 201301001 | UILC 6050P.00-00 | Subject Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | Release Date 01/04/2013 |
| Number 201252029 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 12/28/2012 |
| Number 201252028 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/28/2012 |
| Number 201252027 | UILC 501.19-00 | Subject Organization of Past or Present Armed Forces Members | Release Date 12/28/2012 |
| Number 201252026 | UILC 501.32-00 | Subject Income Inures v. does Not Inure to Private Individual | Release Date 12/28/2012 |
| Number 201252026 | UILC 501.32-01 | Subject Distribution of Assets to Private Individuals | Release Date 12/28/2012 |
| Number 201252026 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/28/2012 |
| Number 201252025 | UILC 501.03-08 | Subject Educational Organizations | Release Date 12/28/2012 |
| Number 201252025 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/28/2012 |
| Number 201252025 | UILC 501.36-03 | Subject Publishing Activities, Radio, Television, etc. | Release Date 12/28/2012 |
| Number 201252024 | UILC 501.32-00 | Subject Income Inures v. does Not Inure to Private Individual | Release Date 12/28/2012 |
| Number 201252024 | UILC 501.32-01 | Subject Distribution of Assets to Private Individuals | Release Date 12/28/2012 |
| Number 201252024 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/28/2012 |
| Number 201252023 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/28/2012 |
| Number 201252022 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/28/2012 |
| Number 201252021 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/28/2012 |
