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 3151 - 3175 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202340016 | UILC 1022.00-00 | Subject Basis Rules Applicable to the Estates of Decedents Dying in 2010 | Release Date 10/06/2023 |
| Number 202340016 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/06/2023 |
| Number 202340015 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 10/06/2023 |
| Number 202340015 | UILC 355.01-00 | Subject Spin-Off | Release Date 10/06/2023 |
| Number 202340015 | UILC 355.03-00 | Subject Active Business | Release Date 10/06/2023 |
| Number 202340015 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 10/06/2023 |
| Number 202340015 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 10/06/2023 |
| Number 202340014 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/06/2023 |
| Number 202340013 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/06/2023 |
| Number 202340012 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 10/06/2023 |
| Number 202340012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/06/2023 |
| Number 202340011 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/06/2023 |
| Number 202340011 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 10/06/2023 |
| Number 202340011 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/06/2023 |
| Number 202340010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/06/2023 |
| Number 202340010 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 10/06/2023 |
| Number 202340010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/06/2023 |
| Number 202340009 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/06/2023 |
| Number 202340009 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 10/06/2023 |
| Number 202340009 | UILC 1362.01-02 | Subject Election After Termination | Release Date 10/06/2023 |
| Number 202340009 | UILC 1362.02-00 | Subject Termination of Election | Release Date 10/06/2023 |
| Number 202340009 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 10/06/2023 |
| Number 202340009 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/06/2023 |
| Number 202340008 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/06/2023 |
| Number 202340008 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 10/06/2023 |
