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 551 - 575 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202504019 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/24/2025 |
| Number 202504019 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 01/24/2025 |
| Number 202504019 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 01/24/2025 |
| Number 202504018 | UILC 6103.00-00 | Subject Confidentiality and Disclosure of Returns and Return Information | Release Date 01/24/2025 |
| Number 202504017 | UILC 7852.00-00 | Subject Other Applicable Rules | Release Date 01/24/2025 |
| Number 202504016 | UILC 9999.00-00 | Subject Miscellaneous Issues | Release Date 01/24/2025 |
| Number 202504015 | UILC 6235B.00-00 | Subject Period of Limitations on Making Adjustments | Release Date 01/24/2025 |
| Number 202504014 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 01/24/2025 |
| Number 202504014 | UILC 4944.00-00 | Subject Excise Tax on "Jeopardizing" Investments | Release Date 01/24/2025 |
| Number 202504014 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 01/24/2025 |
| Number 202504013 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 01/24/2025 |
| Number 202504012 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/24/2025 |
| Number 202504012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/24/2025 |
| Number 202504011 | UILC 2010.04-00 | Subject Portability Election under 2010(c)(5)(A) | Release Date 01/24/2025 |
| Number 202504011 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | Release Date 01/24/2025 |
| Number 202504010 | UILC 7701.00-00 | Subject Definitions | Release Date 01/24/2025 |
| Number 202504010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/24/2025 |
| Number 202504009 | UILC 7701.00-00 | Subject Definitions | Release Date 01/24/2025 |
| Number 202504009 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/24/2025 |
| Number 202504008 | UILC 7701.00-00 | Subject Definitions | Release Date 01/24/2025 |
| Number 202504008 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/24/2025 |
| Number 202504007 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 01/24/2025 |
| Number 202504007 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 01/24/2025 |
| Number 202504007 | UILC 2519.00-00 | Subject Disposition of Certain Life Estates | Release Date 01/24/2025 |
| Number 202504007 | UILC 2702.00-00 | Subject Special Valuation Rules for Transfers in Trust | Release Date 01/24/2025 |
