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 75521
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201442049 | UILC 446.04-01 | Subject Correction of Method or Error | Release Date 10/17/2014 |
| Number 201442049 | UILC 446.33-00 | Subject Hedging transactions | Release Date 10/17/2014 |
| Number 201442049 | UILC 481.02-02 | Subject Involuntary | Release Date 10/17/2014 |
| Number 201442048 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 10/17/2014 |
| Number 201442047 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/17/2014 |
| Number 201442047 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/17/2014 |
| Number 201442046 | UILC 2036.00-00 | Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | Release Date 10/17/2014 |
| Number 201442046 | UILC 2038.00-00 | Subject Revocable Transfers (Included v. Not Included in Gross Estate) | Release Date 10/17/2014 |
| Number 201442046 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/17/2014 |
| Number 201442046 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/17/2014 |
| Number 201442045 | UILC 2036.00-00 | Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | Release Date 10/17/2014 |
| Number 201442045 | UILC 2038.00-00 | Subject Revocable Transfers (Included v. Not Included in Gross Estate) | Release Date 10/17/2014 |
| Number 201442045 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/17/2014 |
| Number 201442045 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/17/2014 |
| Number 201442044 | UILC 2036.00-00 | Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | Release Date 10/17/2014 |
| Number 201442044 | UILC 2038.00-00 | Subject Revocable Transfers (Included v. Not Included in Gross Estate) | Release Date 10/17/2014 |
| Number 201442044 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/17/2014 |
| Number 201442044 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/17/2014 |
| Number 201442043 | UILC 2036.00-00 | Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | Release Date 10/17/2014 |
| Number 201442043 | UILC 2038.00-00 | Subject Revocable Transfers (Included v. Not Included in Gross Estate) | Release Date 10/17/2014 |
| Number 201442043 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/17/2014 |
| Number 201442043 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/17/2014 |
| Number 201442042 | UILC 2036.00-00 | Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | Release Date 10/17/2014 |
| Number 201442042 | UILC 2038.00-00 | Subject Revocable Transfers (Included v. Not Included in Gross Estate) | Release Date 10/17/2014 |
| Number 201442042 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/17/2014 |
