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 3526 - 3550 of 75835
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 202335008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/01/2023 |
Number 202335007 | UILC 7872.05-00 | Subject Types of Below Market Loans Subject to Section 7872 | Release Date 09/01/2023 |
Number 202335007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/01/2023 |
Number 202335006 | UILC 7872.05-00 | Subject Types of Below Market Loans Subject to Section 7872 | Release Date 09/01/2023 |
Number 202335006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/01/2023 |
Number 202335005 | UILC 856.01-00 | Subject Income Requirements | Release Date 09/01/2023 |
Number 202335004 | UILC 856.01-00 | Subject Income Requirements | Release Date 09/01/2023 |
Number 202335003 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 09/01/2023 |
Number 202335002 | UILC 1031.00-00 | Subject Exchange of Property Held for Productive Use or Investment | Release Date 09/01/2023 |
Number 202335001 | UILC 1502.93-00 | Subject Intercompany Transactions | Release Date 09/01/2023 |
Number 202335001 | UILC 1502.99-00 | Subject Regulations Governing Consolidated Returns--Issue Not Contained in Present List | Release Date 09/01/2023 |
Number 202335001 | UILC 367.00-00 | Subject Foreign Corporations | Release Date 09/01/2023 |
Number 202335001 | UILC 367.30-00 | Subject Transfers of Intangible Property to Foreign Corporations Under Section 367(d) | Release Date 09/01/2023 |
Number 202335001 | UILC 951A.00-00 | Subject Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | Release Date 09/01/2023 |
Number 202335000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 09/01/2023 |
Number 202334021 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/25/2023 |
Number 202334020 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/25/2023 |
Number 202334019 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/25/2023 |
Number 202334018 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 08/25/2023 |
Number 202334017 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 08/25/2023 |
Number 202334016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 08/25/2023 |
Number 202334015 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 08/25/2023 |
Number 202334015 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/25/2023 |
Number 202334015 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 08/25/2023 |
Number 202334014 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 08/25/2023 |