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 21526 - 21550 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201443018 | UILC 6110.02-00 | Subject Limitation on Inspection | Release Date 10/24/2014 |
| Number 201443017 | UILC 6103.01-00 | Subject General Rule | Release Date 10/24/2014 |
| Number 201443016 | UILC 4216.06-00 | Subject Computation of Tax on Leases and Installment Sales | Release Date 10/24/2014 |
| Number 201443016 | UILC 4217.00-00 | Subject Leases | Release Date 10/24/2014 |
| Number 201443016 | UILC 4217.01-00 | Subject Lease Considered as a Sale | Release Date 10/24/2014 |
| Number 201443016 | UILC 4217.02-00 | Subject Limitation on Tax | Release Date 10/24/2014 |
| Number 201443015 | UILC 101.00-00 | Subject Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | Release Date 10/24/2014 |
| Number 201443015 | UILC 264.00-00 | Subject Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | Release Date 10/24/2014 |
| Number 201443015 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 10/24/2014 |
| Number 201443015 | UILC 7702.00-00 | Subject Life Insurance Contract Defined | Release Date 10/24/2014 |
| Number 201443015 | UILC 7702A.00-00 | Subject Modified Endowment Contracts | Release Date 10/24/2014 |
| Number 201443014 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/24/2014 |
| Number 201443014 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 10/24/2014 |
| Number 201443014 | UILC 1362.02-00 | Subject Termination of Election | Release Date 10/24/2014 |
| Number 201443014 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 10/24/2014 |
| Number 201443013 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 10/24/2014 |
| Number 201443013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/24/2014 |
| Number 201443012 | UILC 7701.00-00 | Subject Definitions | Release Date 10/24/2014 |
| Number 201443012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/24/2014 |
| Number 201443012 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/24/2014 |
| Number 201443011 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 10/24/2014 |
| Number 201443011 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 10/24/2014 |
| Number 201443011 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 10/24/2014 |
| Number 201443010 | UILC 7701.00-00 | Subject Definitions | Release Date 10/24/2014 |
| Number 201443010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/24/2014 |
