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 7101 - 7125 of 75067
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 202120005 | UILC 1253.00-00 | Subject Transfers of Franchises, Trademarks, and Trade Names | Release Date 05/21/2021 |
Number 202120005 | UILC 197.00-00 | Subject Amortization of Goodwill & Certain Other Intangibles | Release Date 05/21/2021 |
Number 202120005 | UILC 336.00-00 | Subject Gain or Loss Recognized on Property Distributed in Complete Liquidation | Release Date 05/21/2021 |
Number 202120004 | UILC 2056A.00-00 | Subject Qualified Domestic Trusts (Deductible v. Not Deductible) | Release Date 05/21/2021 |
Number 202120004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/21/2021 |
Number 202120003 | UILC 2041.00-00 | Subject Powers of Appointment (Included v. Not Included in Gross Estate) | Release Date 05/21/2021 |
Number 202120003 | UILC 2041.04-00 | Subject Special Powers | Release Date 05/21/2021 |
Number 202120003 | UILC 2041.05-00 | Subject Exercise of Powers | Release Date 05/21/2021 |
Number 202120003 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 05/21/2021 |
Number 202120003 | UILC 2601.03-05 | Subject Additions to Irrevocable Trusts | Release Date 05/21/2021 |
Number 202120002 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 05/21/2021 |
Number 202120002 | 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 05/21/2021 |
Number 202120001 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 05/21/2021 |
Number 202120001 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 05/21/2021 |
Number 202120001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/21/2021 |
Number 202120000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 05/21/2021 |
Number 202119009 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/14/2021 |
Number 202119008 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 05/14/2021 |
Number 202119008 | UILC 9100.22-00 | Subject Other | Release Date 05/14/2021 |
Number 202119007 | UILC 197.00-00 | Subject Amortization of Goodwill & Certain Other Intangibles | Release Date 05/14/2021 |
Number 202119006 | UILC 336.00-00 | Subject Gain or Loss Recognized on Property Distributed in Complete Liquidation | Release Date 05/14/2021 |
Number 202119006 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 05/14/2021 |
Number 202119006 | UILC 9100.22-00 | Subject Other | Release Date 05/14/2021 |
Number 202119005 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 05/14/2021 |
Number 202119004 | UILC 108.00-00 | Subject Income From Discharge of Indebtedness | Release Date 05/14/2021 |