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 6026 - 6050 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202225003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/24/2022 |
| Number 202225002 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 06/24/2022 |
| Number 202225002 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | Release Date 06/24/2022 |
| Number 202225001 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 06/24/2022 |
| Number 202225001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/24/2022 |
| Number 202225000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 06/24/2022 |
| Number 202224017 | UILC 431.00-00 | Subject Minimum Funding Standards for Multiemployer Plans | Release Date 06/17/2022 |
| Number 202224016 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 06/17/2022 |
| Number 202224015 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 06/17/2022 |
| Number 202224015 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/17/2022 |
| Number 202224015 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 06/17/2022 |
| Number 202224015 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 06/17/2022 |
| Number 202224014 | UILC 501.06-00 | Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | Release Date 06/17/2022 |
| Number 202224014 | UILC 501.06-01 | Subject Performance of Particular Services for Members | Release Date 06/17/2022 |
| Number 202224013 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 06/17/2022 |
| Number 202224013 | UILC 501.03-08 | Subject Educational Organizations | Release Date 06/17/2022 |
| Number 202224012 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 06/17/2022 |
| Number 202224012 | UILC 355.01-00 | Subject Spin-Off | Release Date 06/17/2022 |
| Number 202224012 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 06/17/2022 |
| Number 202224012 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 06/17/2022 |
| Number 202224011 | UILC 166.00-00 | Subject Bad Debts | Release Date 06/17/2022 |
| Number 202224011 | UILC 197.00-00 | Subject Amortization of Goodwill & Certain Other Intangibles | Release Date 06/17/2022 |
| Number 202224011 | UILC 597.05-01 | Subject Basis | Release Date 06/17/2022 |
| Number 202224010 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 06/17/2022 |
| Number 202224010 | UILC 1234A.01-00 | Subject Right or Obligation With Respect to Personal Property | Release Date 06/17/2022 |
