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 1101 - 1125 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202448006 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 11/29/2024 |
| Number 202448006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/29/2024 |
| Number 202448005 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 11/29/2024 |
| Number 202448004 | UILC 7701.01-00 | Subject Associations v. Corporations | Release Date 11/29/2024 |
| Number 202448004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/29/2024 |
| Number 202448003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/29/2024 |
| Number 202448002 | UILC 664.00-00 | Subject Charitable Remainder Trusts | Release Date 11/29/2024 |
| Number 202448002 | UILC 664.03-00 | Subject Definitions | Release Date 11/29/2024 |
| Number 202448002 | UILC 664.03-02 | Subject Charitable Remainder Unitrust | Release Date 11/29/2024 |
| Number 202448001 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/29/2024 |
| Number 202448000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 11/29/2024 |
| Number 202447018 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/22/2024 |
| Number 202447017 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/22/2024 |
| Number 202447016 | UILC 501.06-00 | Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | Release Date 11/22/2024 |
| Number 202447016 | UILC 501.06-01 | Subject Performance of Particular Services for Members | Release Date 11/22/2024 |
| Number 202447015 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/22/2024 |
| Number 202447014 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 11/22/2024 |
| Number 202447013 | UILC 367.30-00 | Subject Transfers of Intangible Property to Foreign Corporations Under Section 367(d) | Release Date 11/22/2024 |
| Number 202447013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/22/2024 |
| Number 202447012 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 11/22/2024 |
| Number 202447012 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/22/2024 |
| Number 202447012 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/22/2024 |
| Number 202447011 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 11/22/2024 |
| Number 202447011 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/22/2024 |
| Number 202447010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/22/2024 |
