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 2426 - 2450 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202405014 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 02/02/2024 |
| Number 202405013 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 02/02/2024 |
| Number 202405012 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 02/02/2024 |
| Number 202405011 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 02/02/2024 |
| Number 202405010 | UILC 501.06-01 | Subject Performance of Particular Services for Members | Release Date 02/02/2024 |
| Number 202405009 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 02/02/2024 |
| Number 202405009 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 02/02/2024 |
| Number 202405009 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 02/02/2024 |
| Number 202405008 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 02/02/2024 |
| Number 202405008 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 02/02/2024 |
| Number 202405008 | UILC 501.03-04 | Subject Unincorporated Associations | Release Date 02/02/2024 |
| Number 202405007 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 02/02/2024 |
| Number 202405007 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 02/02/2024 |
| Number 202405006 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 02/02/2024 |
| Number 202405006 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 02/02/2024 |
| Number 202405006 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 02/02/2024 |
| Number 202405005 | UILC 6103.00-00 | Subject Confidentiality and Disclosure of Returns and Return Information | Release Date 02/02/2024 |
| Number 202405005 | UILC 6103.05-12 | Subject Disclosure of Return Information | Release Date 02/02/2024 |
| Number 202405005 | UILC 6103.08-00 | Subject Disclosure to Federal Employees for Tax Administration Purposes | Release Date 02/02/2024 |
| Number 202405005 | UILC 6103.08-04 | Subject Disclosure in Judicial or Administrative Tax Administration Proceedings | Release Date 02/02/2024 |
| Number 202405004 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 02/02/2024 |
| Number 202405004 | 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 02/02/2024 |
| Number 202405003 | UILC 1361.00-00 | Subject Definitions | Release Date 02/02/2024 |
| Number 202405003 | UILC 1361.01-00 | Subject Small Business Corporation v. Not a Small Business Corporation | Release Date 02/02/2024 |
| Number 202405003 | UILC 1361.01-02 | Subject Shareholder Not an Individual or Permitted Trust or Estate | Release Date 02/02/2024 |
