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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Number UILC Subject Release Date
Number 202323008 UILC 1361.03-03 Subject Electing Small Business Trusts Release Date 06/09/2023
Number 202323008 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 06/09/2023
Number 202323008 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 06/09/2023
Number 202323007 UILC 860D.01-00 Subject Election Release Date 06/09/2023
Number 202323007 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 06/09/2023
Number 202323006 UILC 105.00-00 Subject Accident and Health Plans (Excluded v. Not Excluded) Release Date 06/09/2023
Number 202323006 UILC 125.00-00 Subject Cafeteria Plans Release Date 06/09/2023
Number 202323005 UILC 6402.00-00 Subject Authority to Make Credits or Refunds Release Date 06/09/2023
Number 202323005 UILC 6413.00-00 Subject Special Rules Applicable to Certain Employment Taxes Release Date 06/09/2023
Number 202323004 UILC 4051.00-00 Subject Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) Release Date 06/09/2023
Number 202323003 UILC 7701.00-00 Subject Definitions Release Date 06/09/2023
Number 202323003 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 06/09/2023
Number 202323002 UILC 2010.04-00 Subject Portability Election under Section 2010(c)(5)(A) Release Date 06/09/2023
Number 202323002 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 06/09/2023
Number 202323001 UILC 9100.04-00 Subject Section 168; MACRS Release Date 06/09/2023
Number 202323000 UILC 6110.00-00 Subject Index for Public Inspection of Written Determination Release Date 06/09/2023
Number 202322020 UILC 4945.04-04 Subject Grants to Individuals Release Date 06/02/2023
Number 202322019 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 06/02/2023
Number 202322019 UILC 501.03-08 Subject Educational Organizations Release Date 06/02/2023
Number 202322018 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 06/02/2023
Number 202322017 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 06/02/2023
Number 202322017 UILC 992.02-00 Subject Election Release Date 06/02/2023
Number 202322016 UILC 336.05-00 Subject Stock Sales and Distributions Treated as Asset Transfers Release Date 06/02/2023
Number 202322016 UILC 9100.22-00 Subject Other Release Date 06/02/2023
Number 202322015 UILC 355.00-00 Subject Distribution of Stock and Securities of a Controlled Corporation Release Date 06/02/2023