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 6026 - 6050 of 75017
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 202149006 | UILC 355.01-00 | Subject Spin-Off | Release Date 12/10/2021 |
Number 202149006 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 12/10/2021 |
Number 202149005 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 12/10/2021 |
Number 202149005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/10/2021 |
Number 202149004 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/10/2021 |
Number 202149004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/10/2021 |
Number 202149003 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 12/10/2021 |
Number 202149003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/10/2021 |
Number 202149002 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 12/10/2021 |
Number 202149002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/10/2021 |
Number 202149001 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 12/10/2021 |
Number 202149001 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | Release Date 12/10/2021 |
Number 202149000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 12/10/2021 |
Number 202148006 | UILC 6225.01-00 | Subject Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) | Release Date 12/03/2021 |
Number 202148005 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 12/03/2021 |
Number 202148005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/03/2021 |
Number 202148004 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 12/03/2021 |
Number 202148004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/03/2021 |
Number 202148003 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 12/03/2021 |
Number 202148003 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 12/03/2021 |
Number 202148003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/03/2021 |
Number 202148002 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 12/03/2021 |
Number 202148002 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 12/03/2021 |
Number 202148002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/03/2021 |
Number 202148001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/03/2021 |