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 26426 - 26450 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201308012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/22/2013 |
| Number 201308012 | UILC 7701.00-00 | Subject Definitions | Release Date 02/22/2013 |
| Number 201308012 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/22/2013 |
| Number 201308011 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 02/22/2013 |
| Number 201308010 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 02/22/2013 |
| Number 201308010 | UILC 3121.02-05 | Subject If Employed in States Where There are Political Subdivisions or Instrumentalities | Release Date 02/22/2013 |
| Number 201308010 | UILC 3121.02-07 | Subject Mandatory Coverage of State, etc., Employees | Release Date 02/22/2013 |
| Number 201308009 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/22/2013 |
| Number 201308008 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/22/2013 |
| Number 201308008 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/22/2013 |
| Number 201308007 | UILC 9100.22-00 | Subject Other | Release Date 02/22/2013 |
| Number 201308006 | UILC 9100.22-00 | Subject Other | Release Date 02/22/2013 |
| Number 201308006 | UILC 9114.03-06 | Subject Canada | Release Date 02/22/2013 |
| Number 201308005 | UILC 48.00-00 | Subject Energy Credit; Reforestation Credit | Release Date 02/22/2013 |
| Number 201308004 | UILC 7704.03-00 | Subject Qualifying Income | Release Date 02/22/2013 |
| Number 201308003 | UILC 9100.22-00 | Subject Other | Release Date 02/22/2013 |
| Number 201308003 | UILC 9114.03-06 | Subject Canada | Release Date 02/22/2013 |
| Number 201308002 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 02/22/2013 |
| Number 201308002 | UILC 332.01-00 | Subject Nonrecognition of Gain or Loss | Release Date 02/22/2013 |
| Number 201308002 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 02/22/2013 |
| Number 201308002 | UILC 355.01-00 | Subject Spin-Off | Release Date 02/22/2013 |
| Number 201308001 | UILC 305.00-00 | Subject Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | Release Date 02/22/2013 |
| Number 201308001 | UILC 306.00-00 | Subject Dispositions of Certain Stock | Release Date 02/22/2013 |
| Number 201308001 | UILC 306.01-00 | Subject Section 306 Stock v. Not 306 Stock | Release Date 02/22/2013 |
| Number 201308001 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 02/22/2013 |
