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 151 - 175 of 75321
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202507003 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 02/14/2025 |
| Number 202507002 | UILC 7701.00-00 | Subject Definitions | Release Date 02/14/2025 |
| Number 202507002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/14/2025 |
| Number 202507001 | UILC 7701.00-00 | Subject Definitions | Release Date 02/14/2025 |
| Number 202507001 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/14/2025 |
| Number 202507000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 02/14/2025 |
| Number 202506013 | UILC 0403.00-00 | Subject Taxation of Employee Annuities (Taxable v. Not Taxable) | Release Date 02/07/2025 |
| Number 202506012 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/07/2025 |
| Number 202506011 | UILC 1256.07-05 | Subject Qualified Board or Exchange | Release Date 02/07/2025 |
| Number 202506010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/07/2025 |
| Number 202506010 | UILC 992.02-00 | Subject Election | Release Date 02/07/2025 |
| Number 202506009 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 02/07/2025 |
| Number 202506009 | UILC 9100.22-00 | Subject Other | Release Date 02/07/2025 |
| Number 202506008 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 02/07/2025 |
| Number 202506008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/07/2025 |
| Number 202506007 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 02/07/2025 |
| Number 202506007 | UILC 856.01-00 | Subject Income Requirements | Release Date 02/07/2025 |
| Number 202506007 | UILC 856.02-00 | Subject Investment Requirements | Release Date 02/07/2025 |
| Number 202506006 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 02/07/2025 |
| Number 202506006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/07/2025 |
| Number 202506006 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 02/07/2025 |
| Number 202506005 | UILC 4980.00-00 | Subject Tax on Reversion of Qualified Plan Assets to Employer | Release Date 02/07/2025 |
| Number 202506004 | UILC 401.06-01 | Subject In General | Release Date 02/07/2025 |
| Number 202506004 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 02/07/2025 |
| Number 202506004 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 02/07/2025 |
