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 2176 - 2200 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202413011 | 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 03/29/2024 |
| Number 202413010 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 03/29/2024 |
| Number 202413010 | 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 03/29/2024 |
| Number 202413009 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 03/29/2024 |
| Number 202413008 | UILC 7701.00-00 | Subject Definitions | Release Date 03/29/2024 |
| Number 202413007 | UILC 7701.00-00 | Subject Definitions | Release Date 03/29/2024 |
| Number 202413007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/29/2024 |
| Number 202413007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 03/29/2024 |
| Number 202413006 | UILC 1361.00-00 | Subject Definitions | Release Date 03/29/2024 |
| Number 202413006 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 03/29/2024 |
| Number 202413006 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 03/29/2024 |
| Number 202413006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 03/29/2024 |
| Number 202413006 | UILC 1362.02-00 | Subject Termination of Election | Release Date 03/29/2024 |
| Number 202413006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/29/2024 |
| Number 202413005 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 03/29/2024 |
| Number 202413005 | 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 03/29/2024 |
| Number 202413004 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 03/29/2024 |
| Number 202413004 | UILC 856.04-00 | Subject Rents From Real Property | Release Date 03/29/2024 |
| Number 202413003 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 03/29/2024 |
| Number 202413002 | UILC 1295.02-00 | Subject Time For Making Election | Release Date 03/29/2024 |
| Number 202413002 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 03/29/2024 |
| Number 202413001 | UILC 1295.02-00 | Subject Time For Making Election | Release Date 03/29/2024 |
| Number 202413001 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 03/29/2024 |
| Number 202413000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 03/29/2024 |
| Number 202412011 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 03/22/2024 |
