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 3826 - 3850 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202326006 | UILC 7701.00-00 | Subject Definitions | Release Date 06/30/2023 |
| Number 202326006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/30/2023 |
| Number 202326005 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 06/30/2023 |
| Number 202326005 | UILC 2642.06-00 | Subject Special Rules for Certain Inter Vivos Transfers | Release Date 06/30/2023 |
| Number 202326005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/30/2023 |
| Number 202326004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/30/2023 |
| Number 202326004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 06/30/2023 |
| Number 202326003 | UILC 105.00-00 | Subject Accident and Health Plans (Excluded v. Not Excluded) | Release Date 06/30/2023 |
| Number 202326003 | UILC 106.00-00 | Subject Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | Release Date 06/30/2023 |
| Number 202326003 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 06/30/2023 |
| Number 202326003 | UILC 6012.00-00 | Subject Persons Required to Make Returns of Income (Required v. Not Required) | Release Date 06/30/2023 |
| Number 202326003 | UILC 7701.00-00 | Subject Definitions | Release Date 06/30/2023 |
| Number 202326002 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/30/2023 |
| Number 202326002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/30/2023 |
| Number 202326001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/30/2023 |
| Number 202326001 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 06/30/2023 |
| Number 202326000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 06/30/2023 |
| Number 202325011 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 06/23/2023 |
| Number 202325010 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/23/2023 |
| Number 202325009 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/23/2023 |
| Number 202325008 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/23/2023 |
| Number 202325007 | UILC 165.07-00 | Subject Disaster Losses | Release Date 06/23/2023 |
| Number 202325006 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 06/23/2023 |
| Number 202325006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/23/2023 |
| Number 202325006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 06/23/2023 |
