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 76 - 100 of 75321
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202510005 | UILC 7701.03-00 | Subject Association v. Trust | Release Date 03/07/2025 |
| Number 202510005 | UILC 7701.03-06 | Subject Liquidating Trusts | Release Date 03/07/2025 |
| Number 202510004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/07/2025 |
| Number 202510003 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/07/2025 |
| Number 202510002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/07/2025 |
| Number 202510001 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/07/2025 |
| Number 202510000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 03/07/2025 |
| Number 202509016 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/28/2025 |
| Number 202509015 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 02/28/2025 |
| Number 202509014 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 02/28/2025 |
| Number 202509014 | 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 02/28/2025 |
| Number 202509013 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 02/28/2025 |
| Number 202509012 | UILC 1502.98-05 | Subject Apportionment | Release Date 02/28/2025 |
| Number 202509012 | UILC 9100.22-00 | Subject Other | Release Date 02/28/2025 |
| Number 202509011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/28/2025 |
| Number 202509010 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 02/28/2025 |
| Number 202509010 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 02/28/2025 |
| Number 202509010 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 02/28/2025 |
| Number 202509009 | UILC 7701.00-00 | Subject Definitions | Release Date 02/28/2025 |
| Number 202509009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/28/2025 |
| Number 202509009 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/28/2025 |
| Number 202509008 | UILC 7701.00-00 | Subject Definitions | Release Date 02/28/2025 |
| Number 202509008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/28/2025 |
| Number 202509008 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/28/2025 |
| Number 202509007 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/28/2025 |
