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 2251 - 2275 of 75629
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202409016 | UILC 6050I.01-00 | Subject Compliance | Release Date 03/01/2024 |
| Number 202409015 | UILC 2010.04-00 | Subject Portability Election under 2010(c)(5)(A) | Release Date 03/01/2024 |
| Number 202409015 | 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 03/01/2024 |
| Number 202409014 | UILC 42.00-00 | Subject Low-Income Housing Credit | Release Date 03/01/2024 |
| Number 202409014 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/01/2024 |
| Number 202409014 | UILC 9100.01-00 | Subject Section 42; Low-Income Housing Credit | Release Date 03/01/2024 |
| Number 202409013 | UILC 61.08-00 | Subject General Exclusions From Gross Income | Release Date 03/01/2024 |
| Number 202409012 | UILC 61.08-00 | Subject General Exclusions From Gross Income | Release Date 03/01/2024 |
| Number 202409011 | UILC 61.08-00 | Subject General Exclusions From Gross Income | Release Date 03/01/2024 |
| Number 202409010 | UILC 61.08-00 | Subject General Exclusions From Gross Income | Release Date 03/01/2024 |
| Number 202409009 | UILC 61.08-00 | Subject General Exclusions From Gross Income | Release Date 03/01/2024 |
| Number 202409008 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 03/01/2024 |
| Number 202409008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/01/2024 |
| Number 202409007 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 03/01/2024 |
| Number 202409007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/01/2024 |
| Number 202409006 | UILC 7701.00-00 | Subject Definitions | Release Date 03/01/2024 |
| Number 202409006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 03/01/2024 |
| Number 202409005 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 03/01/2024 |
| Number 202409005 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 03/01/2024 |
| Number 202409005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/01/2024 |
| Number 202409005 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 03/01/2024 |
| Number 202409004 | UILC 7701.00-00 | Subject Definitions | Release Date 03/01/2024 |
| Number 202409004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 03/01/2024 |
| Number 202409003 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 03/01/2024 |
| Number 202409002 | UILC 856.01-00 | Subject Income Requirements | Release Date 03/01/2024 |
