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 4001 - 4025 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202320005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/19/2023 |
| Number 202320005 | UILC 9100.22-00 | Subject Other | Release Date 05/19/2023 |
| Number 202320004 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 05/19/2023 |
| Number 202320004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/19/2023 |
| Number 202320004 | UILC 9100.22-00 | Subject Other | Release Date 05/19/2023 |
| Number 202320003 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 05/19/2023 |
| Number 202320003 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 05/19/2023 |
| Number 202320003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/19/2023 |
| Number 202320003 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 05/19/2023 |
| Number 202320002 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 05/19/2023 |
| Number 202320001 | UILC 9100.02-03 | Subject R and D Expenditures | Release Date 05/19/2023 |
| Number 202320000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 05/19/2023 |
| Number 202319025 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 05/12/2023 |
| Number 202319024 | UILC 501.07-00 | Subject Social Clubs | Release Date 05/12/2023 |
| Number 202319023 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 05/12/2023 |
| Number 202319022 | UILC 501.07-01 | Subject Profit v. Not for Profit | Release Date 05/12/2023 |
| Number 202319021 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 05/12/2023 |
| Number 202319021 | UILC 501.10-00 | Subject Domestic Fraternal Societies, Orders, and Associations | Release Date 05/12/2023 |
| Number 202319020 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 05/12/2023 |
| Number 202319019 | UILC 501.07-00 | Subject Social Clubs | Release Date 05/12/2023 |
| Number 202319018 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 05/12/2023 |
| Number 202319017 | UILC 501.06-00 | Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | Release Date 05/12/2023 |
| Number 202319016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 05/12/2023 |
| Number 202319015 | UILC 3131.00-00 | Subject Employment Tax Credit for Paid Sick Leave related to COVID-19 | Release Date 05/12/2023 |
| Number 202319015 | UILC 3134.00-00 | Subject Employee Retention Credit for Employers due to COVID-19 | Release Date 05/12/2023 |
