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 5976 - 6000 of 75017
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 202150016 | UILC 6103.05-10 | Subject Disclosure of Return in Individual's Title 11 Case | Release Date 12/17/2021 |
Number 202150015 | UILC 6103.01-00 | Subject General Rule | Release Date 12/17/2021 |
Number 202150015 | UILC 6103.01-03 | Subject Contractors or Other Persons | Release Date 12/17/2021 |
Number 202150014 | UILC 856.01-00 | Subject Income Requirements | Release Date 12/17/2021 |
Number 202150014 | UILC 856.04-00 | Subject Rents From Real Property | Release Date 12/17/2021 |
Number 202150013 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 12/17/2021 |
Number 202150013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/17/2021 |
Number 202150012 | UILC 301.00-00 | Subject Distributions of Property | Release Date 12/17/2021 |
Number 202150012 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 12/17/2021 |
Number 202150011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/17/2021 |
Number 202150011 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 12/17/2021 |
Number 202150010 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 12/17/2021 |
Number 202150009 | UILC 355.01-00 | Subject Spin-Off | Release Date 12/17/2021 |
Number 202150009 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 12/17/2021 |
Number 202150008 | UILC 9100.02-03 | Subject R and D Expenditures | Release Date 12/17/2021 |
Number 202150007 | UILC 263.00-00 | Subject Capital Expenditures (Deductible v. Not Deductible) | Release Date 12/17/2021 |
Number 202150007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/17/2021 |
Number 202150006 | UILC 9100.02-03 | Subject R and D Expenditures | Release Date 12/17/2021 |
Number 202150005 | UILC 614.04-00 | Subject Aggregating Non-Operating Mineral Interests | Release Date 12/17/2021 |
Number 202150004 | UILC 355.03-01 | Subject Five-Year Requirement | Release Date 12/17/2021 |
Number 202150003 | UILC 168.24-01 | Subject Normalization Rules | Release Date 12/17/2021 |
Number 202150002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/17/2021 |
Number 202150002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/17/2021 |
Number 202150001 | UILC 475.08-00 | Subject Securities Traders | Release Date 12/17/2021 |
Number 202150001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/17/2021 |