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 4076 - 4100 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202318014 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 05/05/2023 |
| Number 202318014 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 05/05/2023 |
| Number 202318014 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 05/05/2023 |
| Number 202318013 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 05/05/2023 |
| Number 202318013 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 05/05/2023 |
| Number 202318013 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 05/05/2023 |
| Number 202318013 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 05/05/2023 |
| Number 202318012 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 05/05/2023 |
| Number 202318012 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 05/05/2023 |
| Number 202318012 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 05/05/2023 |
| Number 202318012 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 05/05/2023 |
| Number 202318011 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 05/05/2023 |
| Number 202318011 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 05/05/2023 |
| Number 202318011 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 05/05/2023 |
| Number 202318011 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 05/05/2023 |
| Number 202318010 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 05/05/2023 |
| Number 202318010 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 05/05/2023 |
| Number 202318010 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 05/05/2023 |
| Number 202318010 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 05/05/2023 |
| Number 202318009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/05/2023 |
| Number 202318008 | UILC 162.16-04 | Subject Capital Expenditure v. Repair | Release Date 05/05/2023 |
| Number 202318008 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 05/05/2023 |
| Number 202318007 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 05/05/2023 |
| Number 202318007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/05/2023 |
| Number 202318006 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 05/05/2023 |
