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 22976 - 23000 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201418040 | UILC 992.02-00 | Subject Election | Release Date 05/02/2014 |
| Number 201418039 | UILC 355.01-00 | Subject Spin-Off | Release Date 05/02/2014 |
| Number 201418039 | UILC 355.03-00 | Subject Active Business | Release Date 05/02/2014 |
| Number 201418039 | UILC 368.03-00 | Subject Stock for Property (Type "C") | Release Date 05/02/2014 |
| Number 201418039 | UILC 368.02-02 | Subject Liquidation Distribution | Release Date 05/02/2014 |
| Number 201418039 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 05/02/2014 |
| Number 201418039 | UILC 368.06-00 | Subject Change in Identity, etc. (Type "F") | Release Date 05/02/2014 |
| Number 201418039 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 05/02/2014 |
| Number 201418038 | UILC 9100.22-00 | Subject Other | Release Date 05/02/2014 |
| Number 201418038 | UILC 382.02-05 | Subject Closing of the Books | Release Date 05/02/2014 |
| Number 201418037 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 05/02/2014 |
| Number 201418036 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/02/2014 |
| Number 201418036 | UILC 1362.01-03 | Subject Late Elections | Release Date 05/02/2014 |
| Number 201418035 | UILC 47.01-00 | Subject General Rule; Percentages | Release Date 05/02/2014 |
| Number 201418035 | UILC 168.43-00 | Subject R 1986 Disqualified Lease | Release Date 05/02/2014 |
| Number 201418034 | UILC 362.00-00 | Subject Basis to Corporations | Release Date 05/02/2014 |
| Number 201418034 | UILC 9100.22-00 | Subject Other | Release Date 05/02/2014 |
| Number 201418033 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 05/02/2014 |
| Number 201418033 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 05/02/2014 |
| Number 201418033 | UILC 9100.22-00 | Subject Other | Release Date 05/02/2014 |
| Number 201418032 | UILC 2601.03-01 | Subject Irrevocable Trusts | Release Date 05/02/2014 |
| Number 201418032 | UILC 2501.01-00 | Subject Gift v. Not a Gift | Release Date 05/02/2014 |
| Number 201418032 | UILC 2001.00-00 | Subject Imposition and Rate of Tax | Release Date 05/02/2014 |
| Number 201418032 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 05/02/2014 |
| Number 201418031 | UILC 2601.03-01 | Subject Irrevocable Trusts | Release Date 05/02/2014 |
