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 3951 - 3975 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202325004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/23/2023 |
| Number 202325004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 06/23/2023 |
| Number 202325003 | UILC 475.08-00 | Subject Securities Traders | Release Date 06/23/2023 |
| Number 202325003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/23/2023 |
| Number 202325003 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 06/23/2023 |
| Number 202325002 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 06/23/2023 |
| Number 202325002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/23/2023 |
| Number 202325001 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 06/23/2023 |
| Number 202325001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/23/2023 |
| Number 202325000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 06/23/2023 |
| Number 202324013 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 06/16/2023 |
| Number 202324012 | UILC 9999.98-00 Not Able to Identify Under Present List | Subject | Release Date 06/16/2023 |
| Number 202324012 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/16/2023 |
| Number 202324012 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 06/16/2023 |
| Number 202324011 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/16/2023 |
| Number 202324011 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 06/16/2023 |
| Number 202324010 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 06/16/2023 |
| Number 202324009 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 06/16/2023 |
| Number 202324008 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 06/16/2023 |
| Number 202324008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/16/2023 |
| Number 202324007 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 06/16/2023 |
| Number 202324007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/16/2023 |
| Number 202324007 | UILC 9100.22-00 | Subject Other | Release Date 06/16/2023 |
| Number 202324006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/16/2023 |
| Number 202324005 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 06/16/2023 |
