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 23251 - 23275 of 75518
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201414010 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 04/04/2014 |
| Number 201414009 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 04/04/2014 |
| Number 201414009 | UILC 1502.98-00 | Subject Application of Section 382 with Respect to a Consolidated Group | Release Date 04/04/2014 |
| Number 201414009 | UILC 1502.98-05 | Subject Apportionment | Release Date 04/04/2014 |
| Number 201414009 | UILC 9100.22-00 | Subject Other | Release Date 04/04/2014 |
| Number 201414008 | UILC 7701.00-00 | Subject Definitions | Release Date 04/04/2014 |
| Number 201414008 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 04/04/2014 |
| Number 201414007 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 04/04/2014 |
| Number 201414006 | UILC 1361.00-00 | Subject Definitions | Release Date 04/04/2014 |
| Number 201414006 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 04/04/2014 |
| Number 201414005 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 04/04/2014 |
| Number 201414005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/04/2014 |
| Number 201414004 | UILC 7704.00-00 | Subject Certain Publicly Traded Partnerships Treated as Corporations | Release Date 04/04/2014 |
| Number 201414004 | UILC 7704.03-00 | Subject Qualifying Income | Release Date 04/04/2014 |
| Number 201414003 | UILC 1022.00-00 | Subject Basis Rules Applicable to the Estates of Decedents Dying in 2010 | Release Date 04/04/2014 |
| Number 201414003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/04/2014 |
| Number 201414002 | UILC 7704.03-00 | Subject Qualifying Income | Release Date 04/04/2014 |
| Number 201414001 | 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 04/04/2014 |
| Number 201414001 | UILC 2010.04-00 | Subject Portability Election under � 2010(c)(5)(A) | Release Date 04/04/2014 |
| Number 201413013 | UILC 7805.03-00 | Subject Reversals of Regulations or Rulings With Retroactive Effect | Release Date 03/28/2014 |
| Number 201413012 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 03/28/2014 |
| Number 201413012 | UILC 512.00-00 | Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) | Release Date 03/28/2014 |
| Number 201413012 | UILC 513.00-00 | Subject Unrelated v. Not Unrelated Trade or Business | Release Date 03/28/2014 |
| Number 201413011 | UILC 6230.01-00 | Subject Coordination with Deficiency Proceedings | Release Date 03/28/2014 |
| Number 201413010 | UILC 23.06.00-00 | Subject DISCLOSURE OF INFORMATION: Summonses | Release Date 03/28/2014 |
