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 301 - 325 of 75321
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202504002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/24/2025 |
| Number 202504001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/24/2025 |
| Number 202504001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/24/2025 |
| Number 202504000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 01/24/2025 |
| Number 202503015 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/17/2025 |
| Number 202503014 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 01/17/2025 |
| Number 202503013 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 01/17/2025 |
| Number 202503013 | UILC 9100.22-00 | Subject Other | Release Date 01/17/2025 |
| Number 202503012 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/17/2025 |
| Number 202503012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/17/2025 |
| Number 202503011 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 01/17/2025 |
| Number 202503010 | UILC 382.00-00 | Subject Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | Release Date 01/17/2025 |
| Number 202503010 | UILC 9100.22-00 | Subject Other | Release Date 01/17/2025 |
| Number 202503009 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 01/17/2025 |
| Number 202503008 | UILC 7701.00-00 | Subject Definitions | Release Date 01/17/2025 |
| Number 202503008 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/17/2025 |
| Number 202503007 | UILC 2056.00-00 | Subject Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | Release Date 01/17/2025 |
| Number 202503007 | UILC 2652.00-00 | Subject Other Definitions | Release Date 01/17/2025 |
| Number 202503007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/17/2025 |
| Number 202503006 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/17/2025 |
| Number 202503006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/17/2025 |
| Number 202503005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/17/2025 |
| Number 202503004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/17/2025 |
| Number 202503003 | UILC 7701.00-00 | Subject Definitions | Release Date 01/17/2025 |
| Number 202503003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/17/2025 |
