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 3976 - 4000 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202324004 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 06/16/2023 |
| Number 202324004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/16/2023 |
| Number 202324004 | UILC 9100.22-00 | Subject Other | Release Date 06/16/2023 |
| Number 202324003 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 06/16/2023 |
| Number 202324003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/16/2023 |
| Number 202324002 | UILC 7701.00-00 | Subject Definitions | Release Date 06/16/2023 |
| Number 202324002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/16/2023 |
| Number 202324001 | UILC 263.00-00 | Subject Capital Expenditures (Deductible v. Not Deductible) | Release Date 06/16/2023 |
| Number 202324001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/16/2023 |
| Number 202324000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 06/16/2023 |
| Number 202323017 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 06/09/2023 |
| Number 202323016 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 06/09/2023 |
| Number 202323015 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 06/09/2023 |
| Number 202323014 | UILC 501.07-00 | Subject Social Clubs | Release Date 06/09/2023 |
| Number 202323013 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 06/09/2023 |
| Number 202323013 | UILC 501.04-06 | Subject Community | Release Date 06/09/2023 |
| Number 202323013 | UILC 501.04-07 | Subject Homeowners Association | Release Date 06/09/2023 |
| Number 202323012 | UILC 501.07-00 | Subject Social Clubs | Release Date 06/09/2023 |
| Number 202323011 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 06/09/2023 |
| Number 202323011 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/09/2023 |
| Number 202323011 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 06/09/2023 |
| Number 202323010 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/09/2023 |
| Number 202323009 | UILC 501.07-00 | Subject Social Clubs | Release Date 06/09/2023 |
| 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 |
