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 2201 - 2225 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202412010 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 03/22/2024 |
| Number 202412009 | UILC 1502.93-00 | Subject Intercompany Transactions | Release Date 03/22/2024 |
| Number 202412009 | UILC 368.08-06 | Subject Business Enterprise Continuity | Release Date 03/22/2024 |
| Number 202412008 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 03/22/2024 |
| Number 202412008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/22/2024 |
| Number 202412007 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 03/22/2024 |
| Number 202412007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/22/2024 |
| Number 202412006 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 03/22/2024 |
| Number 202412006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/22/2024 |
| Number 202412005 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 03/22/2024 |
| Number 202412005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/22/2024 |
| Number 202412004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/22/2024 |
| Number 202412003 | UILC 1295.02-00 | Subject Time For Making Election | Release Date 03/22/2024 |
| Number 202412003 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 03/22/2024 |
| Number 202412002 | UILC 1295.02-00 | Subject Time For Making Election | Release Date 03/22/2024 |
| Number 202412002 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 03/22/2024 |
| Number 202412001 | UILC 1295.02-00 | Subject Time For Making Election | Release Date 03/22/2024 |
| Number 202412001 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 03/22/2024 |
| Number 202412000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 03/22/2024 |
| Number 202411015 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/15/2024 |
| Number 202411014 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/15/2024 |
| Number 202411013 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 03/15/2024 |
| Number 202411013 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 03/15/2024 |
| Number 202411012 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 03/15/2024 |
| Number 202411012 | UILC 501.03-05 | Subject Corporations | Release Date 03/15/2024 |
