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 3701 - 3725 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202332016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 08/11/2023 |
| Number 202332016 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 08/11/2023 |
| Number 202332015 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 08/11/2023 |
| Number 202332015 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 08/11/2023 |
| Number 202332014 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 08/11/2023 |
| Number 202332014 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 08/11/2023 |
| Number 202332014 | UILC 501.36-00 | Subject Business Activities | Release Date 08/11/2023 |
| Number 202332013 | UILC 2056A.00-00 | Subject Qualified Domestic Trusts (Deductible v. Not Deductible) | Release Date 08/11/2023 |
| Number 202332013 | UILC 9100.22-00 | Subject Other | Release Date 08/11/2023 |
| Number 202332012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/11/2023 |
| Number 202332011 | UILC 642.03-00 | Subject Charitable Deduction | Release Date 08/11/2023 |
| Number 202332011 | UILC 691.00-00 | Subject Recipients of Income in Respect of Decedents | Release Date 08/11/2023 |
| Number 202332010 | UILC 9100.12-00 | Subject Section 663; Special Rules Applicable to Sections 661 and 662 | Release Date 08/11/2023 |
| Number 202332009 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 08/11/2023 |
| Number 202332009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/11/2023 |
| Number 202332008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/11/2023 |
| Number 202332007 | UILC 163.10-13 | Subject (TCJA) Exemptions, elections and exceptions (including allocations) | Release Date 08/11/2023 |
| Number 202332007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/11/2023 |
| Number 202332006 | UILC 7701.00-00 | Subject Definitions | Release Date 08/11/2023 |
| Number 202332006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/11/2023 |
| Number 202332006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/11/2023 |
| Number 202332005 | UILC 7701.00-00 | Subject Definitions | Release Date 08/11/2023 |
| Number 202332004 | UILC 9100.26-00 | Subject Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | Release Date 08/11/2023 |
| Number 202332003 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 08/11/2023 |
| Number 202332002 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 08/11/2023 |
