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 2626 - 2650 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202352017 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 12/29/2023 |
| Number 202352017 | UILC 1362.02-00 | Subject Termination of Election | Release Date 12/29/2023 |
| Number 202352017 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/29/2023 |
| Number 202352016 | UILC 2056.00-00 | Subject Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | Release Date 12/29/2023 |
| Number 202352016 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 12/29/2023 |
| Number 202352016 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/29/2023 |
| Number 202352015 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 12/29/2023 |
| Number 202352015 | UILC 9100.22-00 | Subject Other | Release Date 12/29/2023 |
| Number 202352014 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 12/29/2023 |
| Number 202352014 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 12/29/2023 |
| Number 202352014 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/29/2023 |
| Number 202352014 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 12/29/2023 |
| Number 202352013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/29/2023 |
| Number 202352012 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 12/29/2023 |
| Number 202352011 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 12/29/2023 |
| Number 202352010 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 12/29/2023 |
| Number 202352009 | UILC 1202.00-00 | Subject 50-Percent Exclusion for Gain from Certain Small Business Stocks | Release Date 12/29/2023 |
| Number 202352008 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 12/29/2023 |
| Number 202352008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/29/2023 |
| Number 202352007 | UILC 7701.00-00 | Subject Definitions | Release Date 12/29/2023 |
| Number 202352007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/29/2023 |
| Number 202352007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/29/2023 |
| Number 202352006 | UILC 7701.00-00 | Subject Definitions | Release Date 12/29/2023 |
| Number 202352006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/29/2023 |
| Number 202352005 | UILC 7701.00-00 | Subject Definitions | Release Date 12/29/2023 |
