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 4026 - 4050 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202322013 | UILC 408.00-00 | Subject Individual Retirement Accounts | Release Date 06/02/2023 |
| Number 202322013 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 06/02/2023 |
| Number 202322012 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 06/02/2023 |
| Number 202322011 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/02/2023 |
| Number 202322011 | UILC 1362.01-01 | Subject Shareholder Consent | Release Date 06/02/2023 |
| Number 202322011 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 06/02/2023 |
| Number 202322010 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/02/2023 |
| Number 202322010 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 06/02/2023 |
| Number 202322010 | UILC 1362.02-00 | Subject Termination of Election | Release Date 06/02/2023 |
| Number 202322010 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 06/02/2023 |
| Number 202322010 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 06/02/2023 |
| Number 202322009 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/02/2023 |
| Number 202322009 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 06/02/2023 |
| Number 202322009 | UILC 1362.02-00 | Subject Termination of Election | Release Date 06/02/2023 |
| Number 202322009 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 06/02/2023 |
| Number 202322009 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 06/02/2023 |
| Number 202322008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/02/2023 |
| Number 202322007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/02/2023 |
| Number 202322006 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 06/02/2023 |
| Number 202322006 | UILC 355.01-00 | Subject Spin-Off | Release Date 06/02/2023 |
| Number 202322006 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 06/02/2023 |
| Number 202322006 | UILC 361.02-02 | Subject Certain Transfers to Creditors | Release Date 06/02/2023 |
| Number 202322006 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 06/02/2023 |
| Number 202322006 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 06/02/2023 |
| Number 202322005 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 06/02/2023 |
