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 2451 - 2475 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202405003 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 02/02/2024 |
| Number 202405003 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 02/02/2024 |
| Number 202405003 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/02/2024 |
| Number 202405003 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 02/02/2024 |
| Number 202405003 | UILC 1362.02-00 | Subject Termination of Election | Release Date 02/02/2024 |
| Number 202405003 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 02/02/2024 |
| Number 202405003 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/02/2024 |
| Number 202405002 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 02/02/2024 |
| Number 202405002 | UILC 115.03-00 | Subject Essential Governmental Function | Release Date 02/02/2024 |
| Number 202405002 | UILC 115.06-00 | Subject Income Accruing to the State | Release Date 02/02/2024 |
| Number 202405002 | UILC 6012.00-00 | Subject Persons Required to Make Returns of Income (Required v. Not Required) | Release Date 02/02/2024 |
| Number 202405002 | UILC 6012.05-01 | Subject Estates or Trusts | Release Date 02/02/2024 |
| Number 202405001 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 02/02/2024 |
| Number 202405000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 02/02/2024 |
| Number 202404010 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/26/2024 |
| Number 202404009 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/26/2024 |
| Number 202404008 | UILC 501.03-18 | Subject Prevention of Cruelty Groups | Release Date 01/26/2024 |
| Number 202404007 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/26/2024 |
| Number 202404006 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/26/2024 |
| Number 202404005 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 01/26/2024 |
| Number 202404005 | UILC 355.01-00 | Subject Spin-Off | Release Date 01/26/2024 |
| Number 202404005 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 01/26/2024 |
| Number 202404005 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/26/2024 |
| Number 202404004 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 01/26/2024 |
| Number 202404004 | 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 01/26/2024 |
