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 1 - 25 of 75629
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202522009 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/30/2025 |
| Number 202522008 | UILC 509.02-01 | Subject Publicly Supported Organizations | Release Date 05/30/2025 |
| Number 202522007 | UILC 501.03-05 | Subject Corporations | Release Date 05/30/2025 |
| Number 202522007 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 05/30/2025 |
| Number 202522006 | UILC 2010.04-00 | Subject Portability Election under ? 2010(c)(5)(A) | Release Date 05/30/2025 |
| Number 202522006 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | Release Date 05/30/2025 |
| Number 202522005 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 05/30/2025 |
| Number 202522005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/30/2025 |
| Number 202522004 | UILC 1362.01-03 | Subject Late Elections | Release Date 05/30/2025 |
| Number 202522003 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 05/30/2025 |
| Number 202522003 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 05/30/2025 |
| Number 202522002 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 05/30/2025 |
| Number 202522002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/30/2025 |
| Number 202522001 | UILC 856.01-00 | Subject Income Requirements | Release Date 05/30/2025 |
| Number 202522000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 05/30/2025 |
| Number 202521031 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/23/2025 |
| Number 202521030 | UILC 6033.01-00 | Subject Exempt v. Non Exempt From Filing | Release Date 05/23/2025 |
| Number 202521029 | UILC 4942.03-07 | Subject Set-Asides | Release Date 05/23/2025 |
| Number 202521028 | UILC 4942.03-07 | Subject Set-Asides | Release Date 05/23/2025 |
| Number 202521027 | UILC 4942.03-07 | Subject Set-Asides | Release Date 05/23/2025 |
| Number 202521026 | UILC 501.08-00 | Subject Fraternal Beneficiary Societies (See Also 0501.03-09) | Release Date 05/23/2025 |
| Number 202521025 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 05/23/2025 |
| Number 202521024 | UILC 501.03-08 | Subject Educational Organizations | Release Date 05/23/2025 |
| Number 202521023 | UILC 501.03-19 | Subject Public Recreation Facilities and Athletic Organizations | Release Date 05/23/2025 |
| Number 202521023 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 05/23/2025 |
