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 101 - 125 of 75321
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202509007 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/28/2025 |
| Number 202509006 | UILC 1362.01-03 | Subject Late Elections | Release Date 02/28/2025 |
| Number 202509006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/28/2025 |
| Number 202509005 | UILC 6041.00-00 | Subject Information at Source | Release Date 02/28/2025 |
| Number 202509005 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 02/28/2025 |
| Number 202509004 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 02/28/2025 |
| Number 202509004 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 02/28/2025 |
| Number 202509004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/28/2025 |
| Number 202509004 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 02/28/2025 |
| Number 202509003 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 02/28/2025 |
| Number 202509003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/28/2025 |
| Number 202509002 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 02/28/2025 |
| Number 202509001 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/28/2025 |
| Number 202509001 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 02/28/2025 |
| Number 202509001 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/28/2025 |
| Number 202509000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 02/28/2025 |
| Number 202508009 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/21/2025 |
| Number 202508008 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/21/2025 |
| Number 202508007 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/21/2025 |
| Number 202508006 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 02/21/2025 |
| Number 202508006 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 02/21/2025 |
| Number 202508005 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 02/21/2025 |
| Number 202508005 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 02/21/2025 |
| Number 202508005 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 02/21/2025 |
| Number 202508004 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 02/21/2025 |
