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 2026 - 2050 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202419009 | UILC 856.01-00 | Subject Income Requirements | Release Date 05/10/2024 |
| Number 202419008 | UILC 1221.12-02 | Subject Business Hedges | Release Date 05/10/2024 |
| Number 202419008 | UILC 856.01-00 | Subject Income Requirements | Release Date 05/10/2024 |
| Number 202419007 | UILC 1221.12-02 | Subject Business Hedges | Release Date 05/10/2024 |
| Number 202419007 | UILC 856.01-00 | Subject Income Requirements | Release Date 05/10/2024 |
| Number 202419006 | UILC 1221.12-02 | Subject Business Hedges | Release Date 05/10/2024 |
| Number 202419006 | UILC 856.01-00 | Subject Income Requirements | Release Date 05/10/2024 |
| Number 202419005 | UILC 1221.12-02 | Subject Business Hedges | Release Date 05/10/2024 |
| Number 202419005 | UILC 856.01-00 | Subject Income Requirements | Release Date 05/10/2024 |
| Number 202419004 | UILC 1221.12-02 | Subject Business Hedges | Release Date 05/10/2024 |
| Number 202419004 | UILC 856.01-00 | Subject Income Requirements | Release Date 05/10/2024 |
| Number 202419003 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 05/10/2024 |
| Number 202419003 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | Release Date 05/10/2024 |
| Number 202419002 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 05/10/2024 |
| Number 202419002 | UILC 2652.01-02 | Subject Special Election for QTIP | Release Date 05/10/2024 |
| Number 202419002 | UILC 2654.00-00 | Subject Special Rules | Release Date 05/10/2024 |
| Number 202419002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/10/2024 |
| Number 202419001 | UILC 1295.02-00 | Subject Time For Making Election | Release Date 05/10/2024 |
| Number 202419001 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 05/10/2024 |
| Number 202419000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 05/10/2024 |
| Number 202418015 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/03/2024 |
| Number 202418014 | UILC 501.03-15 | Subject Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | Release Date 05/03/2024 |
| Number 202418013 | UILC 9100.34-00 | Subject Section 528 Election to be Treated as Homeowner Association | Release Date 05/03/2024 |
| Number 202418012 | UILC 2056.07-01 | Subject Effective Election | Release Date 05/03/2024 |
| Number 202418012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/03/2024 |
