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 376 - 400 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202501018 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 01/03/2025 |
| Number 202501017 | UILC 4942.03-07 | Subject Set-Asides | Release Date 01/03/2025 |
| Number 202501016 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 01/03/2025 |
| Number 202501016 | UILC 501.04-07 | Subject Homeowners Association | Release Date 01/03/2025 |
| Number 202501015 | UILC 501.05-00 | Subject Labor Organizations | Release Date 01/03/2025 |
| Number 202501014 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/03/2025 |
| Number 202501013 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 01/03/2025 |
| Number 202501013 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/03/2025 |
| Number 202501013 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 01/03/2025 |
| Number 202501012 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/03/2025 |
| Number 202501011 | UILC 7701.21-11 | Subject Lawful Permanent Resident (Green Card Test) | Release Date 01/03/2025 |
| Number 202501011 | UILC 7701.21-17 | Subject Coordination with Section 877 | Release Date 01/03/2025 |
| Number 202501011 | UILC 7701.21-20 | Subject Coordination with Income Tax Treaties | Release Date 01/03/2025 |
| Number 202501010 | UILC 165.06-00 | Subject Worthless Securities | Release Date 01/03/2025 |
| Number 202501010 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 01/03/2025 |
| Number 202501009 | UILC 6223B.00-00 | Subject Designation of Partnership Representative | Release Date 01/03/2025 |
| Number 202501009 | UILC 6231B.00-00 | Subject Notice of Proceedings and Adjustments | Release Date 01/03/2025 |
| Number 202501008 | UILC 245A.00-00 | Subject Dividend Received Deduction | Release Date 01/03/2025 |
| Number 202501008 | UILC 269.00-00 | Subject Acquisitions Made to Evade or Avoid Income Tax | Release Date 01/03/2025 |
| Number 202501008 | UILC 269.01-00 | Subject Principal Purpose Text | Release Date 01/03/2025 |
| Number 202501008 | UILC 951A.00-00 | Subject Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | Release Date 01/03/2025 |
| Number 202501008 | UILC 954.02-02 | Subject Exclusion of Certain Dividends, Interest, Rents and Royalties from Related Persons | Release Date 01/03/2025 |
| Number 202501007 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/03/2025 |
| Number 202501007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/03/2025 |
| Number 202501006 | UILC 1362.01-02 | Subject Election After Termination | Release Date 01/03/2025 |
