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 2751 - 2775 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202349011 | UILC 172.01-00 | Subject Carryback and Carryover | Release Date 12/08/2023 |
| Number 202349011 | UILC 9100.22-00 | Subject Other | Release Date 12/08/2023 |
| Number 202349010 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 12/08/2023 |
| Number 202349009 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 12/08/2023 |
| Number 202349009 | UILC 355.01-00 | Subject Spin-Off | Release Date 12/08/2023 |
| Number 202349009 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 12/08/2023 |
| Number 202349009 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 12/08/2023 |
| Number 202349008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/08/2023 |
| Number 202349008 | UILC 992.02-00 | Subject Election | Release Date 12/08/2023 |
| Number 202349007 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 12/08/2023 |
| Number 202349007 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 12/08/2023 |
| Number 202349007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/08/2023 |
| Number 202349006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/08/2023 |
| Number 202349006 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 12/08/2023 |
| Number 202349006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/08/2023 |
| Number 202349005 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/08/2023 |
| Number 202349005 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 12/08/2023 |
| Number 202349005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/08/2023 |
| Number 202349004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/08/2023 |
| Number 202349004 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 12/08/2023 |
| Number 202349004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/08/2023 |
| Number 202349003 | UILC 162.00-00 | Subject Trade or Business (Deductible v. Not Deductible) | Release Date 12/08/2023 |
| Number 202349003 | UILC 263.00-00 | Subject Capital Expenditures (Deductible v. Not Deductible) | Release Date 12/08/2023 |
| Number 202349003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/08/2023 |
| Number 202349002 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 12/08/2023 |
