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 2701 - 2725 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202350015 | UILC 1295.02-00 | Subject Time For Making Election | Release Date 12/15/2023 |
| Number 202350015 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 12/15/2023 |
| Number 202350014 | UILC 9999.00-00 | Subject Miscellaneous Issues | Release Date 12/15/2023 |
| Number 202350014 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/15/2023 |
| Number 202350013 | UILC 42.00-00 | Subject Low-Income Housing Credit | Release Date 12/15/2023 |
| Number 202350013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/15/2023 |
| Number 202350013 | UILC 9100.01-00 | Subject Section 42; Low-Income Housing Credit | Release Date 12/15/2023 |
| Number 202350012 | UILC 9100.10-00 | Subject Section 446 | Release Date 12/15/2023 |
| Number 202350011 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 12/15/2023 |
| Number 202350011 | 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 12/15/2023 |
| Number 202350010 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 12/15/2023 |
| Number 202350010 | UILC 355.01-00 | Subject Spin-Off | Release Date 12/15/2023 |
| Number 202350010 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 12/15/2023 |
| Number 202350010 | UILC 361.02-00 | Subject Distributions | Release Date 12/15/2023 |
| Number 202350010 | UILC 361.02-02 | Subject Certain Transfers to Creditors | Release Date 12/15/2023 |
| Number 202350010 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 12/15/2023 |
| Number 202350010 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 12/15/2023 |
| Number 202350009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/15/2023 |
| Number 202350009 | UILC 9100.22-00 | Subject Other | Release Date 12/15/2023 |
| Number 202350009 | UILC 951A.00-00 | Subject Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | Release Date 12/15/2023 |
| Number 202350009 | UILC 951A.02-00 | Subject Net CFC Tested Income | Release Date 12/15/2023 |
| Number 202350008 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 12/15/2023 |
| Number 202350008 | UILC 9100.22-00 | Subject Other | Release Date 12/15/2023 |
| Number 202350007 | UILC 9100.10-00 | Subject Section 446 | Release Date 12/15/2023 |
| Number 202350007 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 12/15/2023 |
