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 3776 - 3800 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202327006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 07/07/2023 |
| Number 202327005 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 07/07/2023 |
| Number 202327005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/07/2023 |
| Number 202327004 | UILC 163.08-00 | Subject Registration-required Obligations | Release Date 07/07/2023 |
| Number 202327003 | UILC 163.08-00 | Subject Registration-required Obligations | Release Date 07/07/2023 |
| Number 202327002 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 07/07/2023 |
| Number 202327002 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | Release Date 07/07/2023 |
| Number 202327001 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 07/07/2023 |
| Number 202327001 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 07/07/2023 |
| Number 202327001 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/07/2023 |
| Number 202327001 | UILC 7701.00-00 | Subject Definitions | Release Date 07/07/2023 |
| Number 202327001 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 07/07/2023 |
| Number 202327000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 07/07/2023 |
| Number 202326025 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 06/30/2023 |
| Number 202326024 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 06/30/2023 |
| Number 202326023 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 06/30/2023 |
| Number 202326022 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/30/2023 |
| Number 202326022 | UILC 501.03-05 | Subject Corporations | Release Date 06/30/2023 |
| Number 202326021 | UILC 501.07-00 | Subject Social Clubs | Release Date 06/30/2023 |
| Number 202326020 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 06/30/2023 |
| Number 202326020 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/30/2023 |
| Number 202326019 | UILC 148.00-00 | Subject Arbitrage | Release Date 06/30/2023 |
| Number 202326018 | UILC 3111.03-02 | Subject Sick and Family Leave and Credits (COVID-19) | Release Date 06/30/2023 |
| Number 202326018 | UILC 3112.00-00 | Subject Instrumentalities of U.S. (Exemption) | Release Date 06/30/2023 |
| Number 202326017 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 06/30/2023 |
