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 202445004 UILC 1361.05-00 Subject Qualified Subchapter S Subsidiary Release Date 11/08/2024
Number 202445004 UILC 1362.01-03 Subject Late Elections Release Date 11/08/2024
Number 202445004 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/08/2024
Number 202445003 UILC 1502.00-00 Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Release Date 11/08/2024
Number 202445003 UILC 1502.50-00 Subject Life and Non-Life Release Date 11/08/2024
Number 202445002 UILC 9100.04-00 Subject Section 168; MACRS Release Date 11/08/2024
Number 202445001 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 11/08/2024
Number 202445001 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 11/08/2024
Number 202445000 UILC 6110.00-00 Subject Index for Public Inspection of Written Determination Release Date 11/08/2024
Number 202444012 UILC 501-03.00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 11/01/2024
Number 202444012 UILC 501.35-00 Subject "Exclusively" Test Release Date 11/01/2024
Number 202444011 UILC 501-03.00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 11/01/2024
Number 202444010 UILC 501-03.00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 11/01/2024
Number 202444009 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 11/01/2024
Number 202444009 UILC 501.35-00 Subject "Exclusively" Test Release Date 11/01/2024
Number 202444008 UILC 9999.00-00 Subject Miscellaneous Issues Release Date 11/01/2024
Number 202444007 UILC 6221B.00-00 Subject Tax Treatment Determined At Partnership Level-BBA Release Date 11/01/2024
Number 202444007 UILC 6225B.01-00 Subject Determination of Imputed Underpayments - BBA Release Date 11/01/2024
Number 202444006 UILC 6221B.00-00 Subject Tax Treatment Determined At Partnership Level-BBA Release Date 11/01/2024
Number 202444006 UILC 6225B.01-00 Subject Determination of Imputed Underpayments - BBA Release Date 11/01/2024
Number 202444005 UILC 6512.02-01 Subject Statute of Limitations to Recover Overpayments Release Date 11/01/2024
Number 202444004 UILC 6225.01-00 Subject Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) Release Date 11/01/2024
Number 202444003 UILC 72.00-00 Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Release Date 11/01/2024
Number 202444002 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 11/01/2024
Number 202444002 UILC 754.02-00 Subject Timeliness of Election Release Date 11/01/2024