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 15176 - 15200 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201717015 | UILC 9100.22-00 | Subject Other | Release Date 04/28/2017 |
| Number 201717015 | UILC 992.02-00 | Subject Election | Release Date 04/28/2017 |
| Number 201717014 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 04/28/2017 |
| Number 201717014 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 04/28/2017 |
| Number 201717013 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/28/2017 |
| Number 201717012 | UILC 2010.04-00 | Subject Portability Election under � 2010(c)(5)(A) | Release Date 04/28/2017 |
| Number 201717012 | 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 04/28/2017 |
| Number 201717011 | UILC 2010.04-00 | Subject Portability Election under � 2010(c)(5)(A) | Release Date 04/28/2017 |
| Number 201717011 | 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 04/28/2017 |
| Number 201717010 | UILC 1202.00-00 | Subject 50-Percent Exclusion for Gain from Certain Small Business Stocks | Release Date 04/28/2017 |
| Number 201717009 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/28/2017 |
| Number 201717008 | UILC 167.22-01 | Subject Normalization Rules | Release Date 04/28/2017 |
| Number 201717007 | UILC 2010.00-00 | Subject Unified Credit Against Estate Tax | Release Date 04/28/2017 |
| Number 201717007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/28/2017 |
| Number 201717006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/28/2017 |
| Number 201717005 | UILC 301.00-00 | Subject Distributions of Property | Release Date 04/28/2017 |
| Number 201717005 | UILC 305.03-00 | Subject Distributions in Lieu of Money | Release Date 04/28/2017 |
| Number 201717005 | UILC 305.04-00 | Subject Disproportionate Distributions | Release Date 04/28/2017 |
| Number 201717005 | UILC 857.01-00 | Subject Requirements to be Taxed as a REIT | Release Date 04/28/2017 |
| Number 201717004 | UILC 2010.00-00 | Subject Unified Credit Against Estate Tax | Release Date 04/28/2017 |
| Number 201717004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/28/2017 |
| Number 201717003 | UILC 2010.04-00 | Subject Portability Election under � 2010(c)(5)(A) | Release Date 04/28/2017 |
| Number 201717003 | 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 04/28/2017 |
| Number 201717002 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 04/28/2017 |
| Number 201717001 | UILC 2056.01-00 | Subject Terminable Interests | Release Date 04/28/2017 |
