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.
- Enter a term in the Find box.
- Click the Search button.
Showing 26 - 50 of 75321
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202511013 | UILC 355.01-00 | Subject Spin-Off | Release Date 03/14/2025 |
| Number 202511013 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 03/14/2025 |
| Number 202511013 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 03/14/2025 |
| Number 202511012 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 03/14/2025 |
| Number 202511012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/14/2025 |
| Number 202511011 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 03/14/2025 |
| Number 202511011 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/14/2025 |
| Number 202511010 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 03/14/2025 |
| Number 202511010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/14/2025 |
| Number 202511010 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 03/14/2025 |
| Number 202511009 | UILC 7701.00-00 | Subject Definitions | Release Date 03/14/2025 |
| Number 202511008 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 03/14/2025 |
| Number 202511008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/14/2025 |
| Number 202511007 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 03/14/2025 |
| Number 202511007 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | Release Date 03/14/2025 |
| Number 202511006 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 03/14/2025 |
| Number 202511006 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 03/14/2025 |
| Number 202511005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/14/2025 |
| Number 202511004 | UILC 48.01-00 | Subject Energy Credit | Release Date 03/14/2025 |
| Number 202511004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/14/2025 |
| Number 202511003 | UILC 7701.00-00 | Subject Definitions | Release Date 03/14/2025 |
| Number 202511003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/14/2025 |
| Number 202511002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/14/2025 |
| Number 202511001 | UILC 280C.03-00 | Subject Credit for Increasing Research Activities | Release Date 03/14/2025 |
| Number 202511000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 03/14/2025 |
