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 3001 - 3025 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202343033 | 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 10/27/2023 |
| Number 202343032 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 10/27/2023 |
| Number 202343031 | UILC 42.00-00 | Subject Low-Income Housing Credit | Release Date 10/27/2023 |
| Number 202343031 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/27/2023 |
| Number 202343031 | UILC 9100.01-00 | Subject Section 42; Low-Income Housing Credit | Release Date 10/27/2023 |
| Number 202343030 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 10/27/2023 |
| Number 202343030 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/27/2023 |
| Number 202343029 | UILC 2632.03-00 | Subject Allocation of Unused GST Exemption | Release Date 10/27/2023 |
| Number 202343029 | UILC 2652.01-00 | Subject Transferor Defined | Release Date 10/27/2023 |
| Number 202343029 | UILC 2652.01-02 | Subject Special Election for QTIP | Release Date 10/27/2023 |
| Number 202343029 | UILC 2654.00-00 | Subject Special Rules | Release Date 10/27/2023 |
| Number 202343029 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/27/2023 |
| Number 202343028 | UILC 7874.00-00 | Subject Inversions | Release Date 10/27/2023 |
| Number 202343027 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 10/27/2023 |
| Number 202343027 | 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 10/27/2023 |
| Number 202343026 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/27/2023 |
| Number 202343026 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/27/2023 |
| Number 202343025 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 10/27/2023 |
| Number 202343025 | UILC 355.01-00 | Subject Spin-Off | Release Date 10/27/2023 |
| Number 202343025 | UILC 355.01-01 | Subject Split-Off | Release Date 10/27/2023 |
| Number 202343025 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 10/27/2023 |
| Number 202343025 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 10/27/2023 |
| Number 202343024 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/27/2023 |
| Number 202343024 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 10/27/2023 |
| Number 202343024 | UILC 1362.01-02 | Subject Election After Termination | Release Date 10/27/2023 |
