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 19776 - 19800 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201527010 | UILC 1022.00-00 | Subject Basis Rules Applicable to the Estates of Decedents Dying in 2010 | Release Date 07/03/2015 |
| Number 201527010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/03/2015 |
| Number 201527009 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/03/2015 |
| Number 201527008 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/03/2015 |
| Number 201527007 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/03/2015 |
| Number 201527006 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 07/03/2015 |
| Number 201527006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/03/2015 |
| Number 201527006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/03/2015 |
| Number 201527005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/03/2015 |
| Number 201527004 | UILC 301.00-00 | Subject Distributions of Property | Release Date 07/03/2015 |
| Number 201527004 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 07/03/2015 |
| Number 201527004 | UILC 7701.03-00 | Subject Association v. Trust | Release Date 07/03/2015 |
| Number 201527003 | UILC 312.09-00 | Subject Allocation in Separations | Release Date 07/03/2015 |
| Number 201527003 | UILC 355.05-00 | Subject Control | Release Date 07/03/2015 |
| Number 201527003 | UILC 356.02-00 | Subject Securities as "Other Property" | Release Date 07/03/2015 |
| Number 201527003 | UILC 358.02-00 | Subject Allocation of Basis | Release Date 07/03/2015 |
| Number 201527002 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 07/03/2015 |
| Number 201527001 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 07/03/2015 |
| Number 201527000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 07/03/2015 |
| Number 201526027 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 06/26/2015 |
| Number 201526026 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 06/26/2015 |
| Number 201526025 | UILC 431.00-00 | Subject Minimum Funding Standards for Multiemployer Plans | Release Date 06/26/2015 |
| Number 201526024 | UILC 431.00-00 | Subject Minimum Funding Standards for Multiemployer Plans | Release Date 06/26/2015 |
| Number 201526023 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 06/26/2015 |
| Number 201526022 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/26/2015 |
