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 3726 - 3750 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202328005 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 07/14/2023 |
| Number 202328005 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 07/14/2023 |
| Number 202328005 | UILC 4942.00-00 | Subject Taxes on Failure to Distribute Income | Release Date 07/14/2023 |
| Number 202328005 | UILC 4944.00-00 | Subject Excise Tax on "Jeopardizing" Investments | Release Date 07/14/2023 |
| Number 202328005 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 07/14/2023 |
| Number 202328005 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 07/14/2023 |
| Number 202328005 | UILC 6033.00-00 | Subject Returns by Exempt Organizations (Section 501 Organizations) | Release Date 07/14/2023 |
| Number 202328005 | UILC 6043.00-00 | Subject Returns Regarding Liquidation, Dissolution, Termination, or Contraction | Release Date 07/14/2023 |
| Number 202328004 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 07/14/2023 |
| Number 202328004 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 07/14/2023 |
| Number 202328004 | UILC 4942.00-00 | Subject Taxes on Failure to Distribute Income | Release Date 07/14/2023 |
| Number 202328004 | UILC 4944.00-00 | Subject Excise Tax on "Jeopardizing" Investments | Release Date 07/14/2023 |
| Number 202328004 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 07/14/2023 |
| Number 202328004 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 07/14/2023 |
| Number 202328004 | UILC 6033.00-00 | Subject Returns by Exempt Organizations (Section 501 Organizations) | Release Date 07/14/2023 |
| Number 202328004 | UILC 6043.00-00 | Subject Returns Regarding Liquidation, Dissolution, Termination, or Contraction | Release Date 07/14/2023 |
| Number 202328003 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 07/14/2023 |
| Number 202328003 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 07/14/2023 |
| Number 202328002 | UILC 7701.00-00 | Subject Definitions | Release Date 07/14/2023 |
| Number 202328002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/14/2023 |
| Number 202328002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 07/14/2023 |
| Number 202328001 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 07/14/2023 |
| Number 202328000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 07/14/2023 |
| Number 202327021 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/07/2023 |
| Number 202327020 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 07/07/2023 |
