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 3076 - 3100 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202343000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 10/27/2023 |
| Number 202342019 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 10/20/2023 |
| Number 202342018 | UILC 501.32-01 | Subject Distribution of Assets to Private Individuals | Release Date 10/20/2023 |
| Number 202342018 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 10/20/2023 |
| Number 202342018 | UILC 501.36-03 | Subject Publishing Activities, Radio, Television, etc. | Release Date 10/20/2023 |
| Number 202342017 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 10/20/2023 |
| Number 202342016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 10/20/2023 |
| Number 202342015 | UILC 1202.00-00 | Subject 50-Percent Exclusion for Gain from Certain Small Business Stocks | Release Date 10/20/2023 |
| Number 202342014 | UILC 1202.00-00 | Subject 50-Percent Exclusion for Gain from Certain Small Business Stocks | Release Date 10/20/2023 |
| Number 202342013 | UILC 1202.00-00 | Subject 50-Percent Exclusion for Gain from Certain Small Business Stocks | Release Date 10/20/2023 |
| Number 202342012 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 10/20/2023 |
| Number 202342012 | UILC 9100.22-00 | Subject Other | Release Date 10/20/2023 |
| Number 202342011 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 10/20/2023 |
| Number 202342011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/20/2023 |
| Number 202342010 | UILC 174.00-00 | Subject Research and Experimental Expenditures (Deductible v. Not Deductible) | Release Date 10/20/2023 |
| Number 202342010 | UILC 59.00-00 | Subject Other Definitions and Special Rules | Release Date 10/20/2023 |
| Number 202342010 | UILC 9100.02-00 | Subject Section 59(e) | Release Date 10/20/2023 |
| Number 202342009 | UILC 4942.00-00 | Subject Taxes on Failure to Distribute Income | Release Date 10/20/2023 |
| Number 202342008 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 10/20/2023 |
| Number 202342008 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 10/20/2023 |
| Number 202342008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/20/2023 |
| Number 202342007 | UILC 382.12-08 | Subject Title 11 or Similar Case | Release Date 10/20/2023 |
| Number 202342007 | UILC 382.12-13 | Subject Election Out | Release Date 10/20/2023 |
| Number 202342007 | UILC 9100.22-00 | Subject Other | Release Date 10/20/2023 |
| Number 202342006 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/20/2023 |
