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 2801 - 2825 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202348003 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/01/2023 |
| Number 202348002 | UILC 163.10-11 | Subject (TCJA) Limitation on Business Interest Expense-General | Release Date 12/01/2023 |
| Number 202348002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/01/2023 |
| Number 202348001 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 12/01/2023 |
| Number 202348001 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 12/01/2023 |
| Number 202348001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/01/2023 |
| Number 202348001 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 12/01/2023 |
| Number 202348000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 12/01/2023 |
| Number 202347020 | UILC 4942.03-07 | Subject Set-Asides | Release Date 11/24/2023 |
| Number 202347019 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/24/2023 |
| Number 202347019 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 11/24/2023 |
| Number 202347018 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/24/2023 |
| Number 202347018 | UILC 501.36-00 | Subject Business Activities | Release Date 11/24/2023 |
| Number 202347017 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 11/24/2023 |
| Number 202347016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 11/24/2023 |
| Number 202347015 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/24/2023 |
| Number 202347014 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/24/2023 |
| Number 202347013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/24/2023 |
| Number 202347012 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 11/24/2023 |
| Number 202347012 | UILC 9100.22-00 | Subject Other | Release Date 11/24/2023 |
| Number 202347011 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 11/24/2023 |
| Number 202347010 | UILC 9100.22-00 | Subject Other | Release Date 11/24/2023 |
| Number 202347010 | UILC 992.02-00 | Subject Election | Release Date 11/24/2023 |
| Number 202347009 | UILC 1502.03-00 | Subject Consolidated Investment Credit | Release Date 11/24/2023 |
| Number 202347008 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 11/24/2023 |
