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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Number UILC Subject Release Date
Number 202205010 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 02/04/2022
Number 202205009 UILC 856.00-00 Subject Definition of Real Estate Investment Trust Release Date 02/04/2022
Number 202205009 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 02/04/2022
Number 202205008 UILC 856.00-00 Subject Definition of Real Estate Investment Trust Release Date 02/04/2022
Number 202205008 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 02/04/2022
Number 202205007 UILC 856.00-00 Subject Definition of Real Estate Investment Trust Release Date 02/04/2022
Number 202205007 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 02/04/2022
Number 202205006 UILC 856.00-00 Subject Definition of Real Estate Investment Trust Release Date 02/04/2022
Number 202205006 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 02/04/2022
Number 202205005 UILC 856.00-00 Subject Definition of Real Estate Investment Trust Release Date 02/04/2022
Number 202205005 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 02/04/2022
Number 202205004 UILC 856.00-00 Subject Definition of Real Estate Investment Trust Release Date 02/04/2022
Number 202205004 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 02/04/2022
Number 202205003 UILC 856.00-00 Subject Definition of Real Estate Investment Trust Release Date 02/04/2022
Number 202205003 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 02/04/2022
Number 202205002 UILC 167.22-01 Subject Normalization Rules Release Date 02/04/2022
Number 202205001 UILC 856.01-00 Subject Income Requirements Release Date 02/04/2022
Number 202205001 UILC 856.04-00 Subject Rents From Real Property Release Date 02/04/2022
Number 202205001 UILC 856.05-01 Subject Not Dependent on Profit Release Date 02/04/2022
Number 202205000 UILC 6110.00-00 Subject Index for Public Inspection of Written Determination Release Date 02/04/2022
Number 202204009 UILC 4945.04-04 Subject Grants to Individuals Release Date 01/28/2022
Number 202204008 UILC 6325.00-00 Subject Release of Lien or Discharge of Property Release Date 01/28/2022
Number 202204007 UILC 1202.00-00 Subject 50-Percent Exclusion for Gain from Certain Small Business Stocks Release Date 01/28/2022
Number 202204006 UILC 7701.00-00 Subject Definitions Release Date 01/28/2022
Number 202204006 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 01/28/2022