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 2726 - 2750 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202350006 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 12/15/2023 |
| Number 202350005 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 12/15/2023 |
| Number 202350004 | UILC 7701.00-00 | Subject Definitions | Release Date 12/15/2023 |
| Number 202350004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/15/2023 |
| Number 202350004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/15/2023 |
| Number 202350003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/15/2023 |
| Number 202350002 | UILC 442.00-00 | Subject Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | Release Date 12/15/2023 |
| Number 202350002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/15/2023 |
| Number 202350001 | UILC 1033.01-00 | Subject General Rule | Release Date 12/15/2023 |
| Number 202350001 | UILC 168.24-01 | Subject Normalization Rules | Release Date 12/15/2023 |
| Number 202350000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 12/15/2023 |
| Number 202349019 | UILC 509.02-01 | Subject Publicly Supported Organizations | Release Date 12/08/2023 |
| Number 202349018 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/08/2023 |
| Number 202349017 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/08/2023 |
| Number 202349016 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/08/2023 |
| Number 202349015 | UILC 4942.03-07 | Subject Set-Asides | Release Date 12/08/2023 |
| Number 202349014 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/08/2023 |
| Number 202349014 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 12/08/2023 |
| Number 202349013 | UILC 501.03-19 | Subject Public Recreation Facilities and Athletic Organizations | Release Date 12/08/2023 |
| Number 202349013 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 12/08/2023 |
| Number 202349013 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/08/2023 |
| Number 202349012 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 12/08/2023 |
| Number 202349012 | UILC 856.07-00 | Subject Treatment of Wholly Owned Subsidiaries | Release Date 12/08/2023 |
| Number 202349012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/08/2023 |
| Number 202349011 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 12/08/2023 |
