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 12851 - 12875 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201831009 | UILC 4947.00-00 | Subject Treatment of Certain Nonexempt Trusts as Charitable Foundations | Release Date 08/03/2018 |
| Number 201831008 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 08/03/2018 |
| Number 201831008 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 08/03/2018 |
| Number 201831008 | UILC 1362.01-01 | Subject Shareholder Consent | Release Date 08/03/2018 |
| Number 201831007 | UILC 4942.00-00 | Subject Taxes on Failure to Distribute Income | Release Date 08/03/2018 |
| Number 201831007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/03/2018 |
| Number 201831006 | UILC 402.01-00 | Subject Exempt Trust | Release Date 08/03/2018 |
| Number 201831006 | UILC 415.02-01 | Subject Annual Addition | Release Date 08/03/2018 |
| Number 201831006 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 08/03/2018 |
| Number 201831005 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 08/03/2018 |
| Number 201831005 | UILC 1362.02-00 | Subject Termination of Election | Release Date 08/03/2018 |
| Number 201831005 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 08/03/2018 |
| Number 201831005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 08/03/2018 |
| Number 201831004 | UILC 408.00-00 | Subject Individual Retirement Accounts | Release Date 08/03/2018 |
| Number 201831003 | UILC 2511.18-00 | Subject Renunciation of Testate or Intestate Share | Release Date 08/03/2018 |
| Number 201831002 | UILC 7701.00-00 | Subject Definitions | Release Date 08/03/2018 |
| Number 201831002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/03/2018 |
| Number 201831002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/03/2018 |
| Number 201831001 | UILC 1361.00-00 | Subject Definitions | Release Date 08/03/2018 |
| Number 201831001 | UILC 1361.01-00 | Subject Small Business Corporation v. Not a Small Business Corporation | Release Date 08/03/2018 |
| Number 201831001 | UILC 1361.01-02 | Subject Shareholder Not an Individual or Permitted Trust or Estate | Release Date 08/03/2018 |
| Number 201831000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 08/03/2018 |
| Number 201830026 | UILC 431.00-00 | Subject Minimum Funding Standards for Multiemployer Plans | Release Date 07/27/2018 |
| Number 201830025 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 07/27/2018 |
| Number 201830025 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/27/2018 |
