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.
- Enter a term in the Find box.
- Click the Search button.
Showing 36976 - 37000 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200947017 | UILC 469.03-03 | Subject Definition of Activity | Release Date 11/20/2009 |
| Number 200947016 | UILC 7701.00-00 | Subject Definitions | Release Date 11/20/2009 |
| Number 200947016 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/20/2009 |
| Number 200947015 | UILC 7701.00-00 | Subject Definitions | Release Date 11/20/2009 |
| Number 200947015 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/20/2009 |
| Number 200947014 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/20/2009 |
| Number 200947013 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 11/20/2009 |
| Number 200947013 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 11/20/2009 |
| Number 200947012 | UILC 468A.04-00 | Subject Ruling Amount | Release Date 11/20/2009 |
| Number 200947011 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/20/2009 |
| Number 200947010 | UILC 7701.00-00 | Subject Definitions | Release Date 11/20/2009 |
| Number 200947010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/20/2009 |
| Number 200947009 | UILC 7701.00-00 | Subject Definitions | Release Date 11/20/2009 |
| Number 200947009 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/20/2009 |
| Number 200947008 | UILC 1361.00-00 | Subject Definitions | Release Date 11/20/2009 |
| Number 200947008 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 11/20/2009 |
| Number 200947008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/20/2009 |
| Number 200947007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/20/2009 |
| Number 200947006 | UILC 2042.00-00 | Subject Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | Release Date 11/20/2009 |
| Number 200947006 | UILC 2035.00-00 | Subject Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | Release Date 11/20/2009 |
| Number 200947005 | UILC 168.20-00 | Subject Classification of Property | Release Date 11/20/2009 |
| Number 200947005 | UILC 45D.00-00 | Subject New Markets Credit | Release Date 11/20/2009 |
| Number 200947004 | UILC 168.20-00 | Subject Classification of Property | Release Date 11/20/2009 |
| Number 200947004 | UILC 45D.00-00 | Subject New Markets Credit | Release Date 11/20/2009 |
| Number 200947003 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 11/20/2009 |
