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 3651 - 3675 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202334014 | UILC 367.00-00 | Subject Foreign Corporations | Release Date 08/25/2023 |
| Number 202334014 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 08/25/2023 |
| Number 202334014 | UILC 368.06-00 | Subject Change in Identity, etc. (Type "F") | Release Date 08/25/2023 |
| Number 202334013 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 08/25/2023 |
| Number 202334013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/25/2023 |
| Number 202334012 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 08/25/2023 |
| Number 202334012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/25/2023 |
| Number 202334011 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 08/25/2023 |
| Number 202334011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/25/2023 |
| Number 202334010 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/25/2023 |
| Number 202334010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/25/2023 |
| Number 202334009 | UILC 7872.05-00 | Subject Types of Below Market Loans Subject to Section 7872 | Release Date 08/25/2023 |
| Number 202334009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/25/2023 |
| Number 202334008 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 08/25/2023 |
| Number 202334008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/25/2023 |
| Number 202334007 | UILC 856.01-00 | Subject Income Requirements | Release Date 08/25/2023 |
| Number 202334006 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 08/25/2023 |
| Number 202334005 | UILC 338.05-00 | Subject Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group | Release Date 08/25/2023 |
| Number 202334005 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 08/25/2023 |
| Number 202334004 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/25/2023 |
| Number 202334004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/25/2023 |
| Number 202334003 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/25/2023 |
| Number 202334003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/25/2023 |
| Number 202334002 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 08/25/2023 |
| Number 202334002 | UILC 115.03-00 | Subject Essential Governmental Function | Release Date 08/25/2023 |
