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 2151 - 2175 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202416008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/19/2024 |
| Number 202416008 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 04/19/2024 |
| Number 202416007 | UILC 263.00-00 | Subject Capital Expenditures (Deductible v. Not Deductible) | Release Date 04/19/2024 |
| Number 202416007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/19/2024 |
| Number 202416006 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 04/19/2024 |
| Number 202416006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/19/2024 |
| Number 202416006 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 04/19/2024 |
| Number 202416005 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 04/19/2024 |
| Number 202416005 | UILC 1362.02-00 | Subject Termination of Election | Release Date 04/19/2024 |
| Number 202416005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 04/19/2024 |
| Number 202416004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 04/19/2024 |
| Number 202416003 | UILC 7701.00-00 | Subject Definitions | Release Date 04/19/2024 |
| Number 202416003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 04/19/2024 |
| Number 202416002 | UILC 130.00-00 | Subject Certain Personal Injury Liability Assignments | Release Date 04/19/2024 |
| Number 202416002 | UILC 130.01-00 | Subject Qualified Funding Asset | Release Date 04/19/2024 |
| Number 202416002 | UILC 130.02-00 | Subject Qualified Assignment | Release Date 04/19/2024 |
| Number 202416001 | UILC 130.00-00 | Subject Certain Personal Injury Liability Assignments | Release Date 04/19/2024 |
| Number 202416001 | UILC 130.01-00 | Subject Qualified Funding Asset | Release Date 04/19/2024 |
| Number 202416001 | UILC 130.02-00 | Subject Qualified Assignment | Release Date 04/19/2024 |
| Number 202416000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 04/19/2024 |
| Number 202415005 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 04/12/2024 |
| Number 202415004 | UILC 1092.00-00 | Subject Straddles | Release Date 04/12/2024 |
| Number 202415004 | UILC 1092.05-00 | Subject Mixed Straddles | Release Date 04/12/2024 |
| Number 202415004 | UILC 1092.05-02 | Subject Mixed Straddle Account | Release Date 04/12/2024 |
| Number 202415003 | UILC 511.00-00 | Subject Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | Release Date 04/12/2024 |
