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 101 - 125 of 75835
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 202525009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/20/2025 |
Number 202525009 | UILC 9100.22-00 | Subject Other | Release Date 06/20/2025 |
Number 202525008 | UILC 402.00-00 | Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | Release Date 06/20/2025 |
Number 202525008 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 06/20/2025 |
Number 202525008 | UILC 402.08-05 | Subject By a Surviving Spouse | Release Date 06/20/2025 |
Number 202525007 | UILC 2010.04-00 | Subject Portability Election under ? 2010(c)(5)(A) | Release Date 06/20/2025 |
Number 202525007 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | Release Date 06/20/2025 |
Number 202525006 | UILC 7701.00-00 | Subject Definitions | Release Date 06/20/2025 |
Number 202525006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/20/2025 |
Number 202525006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/20/2025 |
Number 202525005 | UILC 168.00-00 | Subject Modified Accelerated Cost Recovery System | Release Date 06/20/2025 |
Number 202525005 | UILC 7701.00-00 | Subject Definitions | Release Date 06/20/2025 |
Number 202525005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/20/2025 |
Number 202525005 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 06/20/2025 |
Number 202525005 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/20/2025 |
Number 202525004 | UILC 7701.00-00 | Subject Definitions | Release Date 06/20/2025 |
Number 202525004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/20/2025 |
Number 202525004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/20/2025 |
Number 202525003 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 06/20/2025 |
Number 202525003 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 06/20/2025 |
Number 202525002 | UILC 2010.04-00 | Subject Portability Election under ? 2010(c)(5)(A) | Release Date 06/20/2025 |
Number 202525002 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | Release Date 06/20/2025 |
Number 202525001 | UILC 42.00-00 | Subject Low-Income Housing Credit | Release Date 06/20/2025 |
Number 202525001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/20/2025 |
Number 202525001 | UILC 9100.01-00 | Subject Section 42; Low-Income Housing Credit | Release Date 06/20/2025 |