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.
- Enter a term in the Find box.
- Click the Search button.
Showing 51 - 75 of 75321
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202510017 | UILC 4945.04-04 Grants to Individuals | Subject | Release Date 03/07/2025 |
| Number 202510016 | UILC 4945.04-04 Grants to Individuals | Subject | Release Date 03/07/2025 |
| Number 202510015 | UILC 4945.04-04 Grants to Individuals | Subject | Release Date 03/07/2025 |
| Number 202510014 | UILC 501-00.00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 03/07/2025 |
| Number 202510014 | UILC 501-03.00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 03/07/2025 |
| Number 202510014 | UILC 501-03.30 | Subject Organizational and Operational Tests | Release Date 03/07/2025 |
| Number 202510013 | UILC 501.03-00 Religious, Charitable, etc., Institutions and Community Chest | Subject | Release Date 03/07/2025 |
| Number 202510012 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 03/07/2025 |
| Number 202510012 | UILC 856.04-00 | Subject Rents From Real Property | Release Date 03/07/2025 |
| Number 202510012 | UILC 856.05-00 | Subject Interest | Release Date 03/07/2025 |
| Number 202510011 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 03/07/2025 |
| Number 202510011 | UILC 856.04-00 | Subject Rents From Real Property | Release Date 03/07/2025 |
| Number 202510011 | UILC 856.05-00 | Subject Interest | Release Date 03/07/2025 |
| Number 202510010 | UILC 7701.00-00 | Subject Definitions | Release Date 03/07/2025 |
| Number 202510010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 03/07/2025 |
| Number 202510009 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 03/07/2025 |
| Number 202510009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/07/2025 |
| Number 202510009 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 03/07/2025 |
| Number 202510008 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 03/07/2025 |
| Number 202510008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/07/2025 |
| Number 202510008 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 03/07/2025 |
| Number 202510007 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 03/07/2025 |
| Number 202510007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/07/2025 |
| Number 202510007 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 03/07/2025 |
| Number 202510006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/07/2025 |
