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 251 - 275 of 75409
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202506009 | UILC 9100.22-00 | Subject Other | Release Date 02/07/2025 |
| Number 202506008 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 02/07/2025 |
| Number 202506008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/07/2025 |
| Number 202506007 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 02/07/2025 |
| Number 202506007 | UILC 856.01-00 | Subject Income Requirements | Release Date 02/07/2025 |
| Number 202506007 | UILC 856.02-00 | Subject Investment Requirements | Release Date 02/07/2025 |
| Number 202506006 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 02/07/2025 |
| Number 202506006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/07/2025 |
| Number 202506006 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 02/07/2025 |
| Number 202506005 | UILC 4980.00-00 | Subject Tax on Reversion of Qualified Plan Assets to Employer | Release Date 02/07/2025 |
| Number 202506004 | UILC 401.06-01 | Subject In General | Release Date 02/07/2025 |
| Number 202506004 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 02/07/2025 |
| Number 202506004 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 02/07/2025 |
| Number 202506004 | UILC 642.03-00 | Subject Charitable Deduction | Release Date 02/07/2025 |
| Number 202506004 | UILC 691.01-00 | Subject Includibility of Item as Income in Respect of Decedent Generally | Release Date 02/07/2025 |
| Number 202506003 | UILC 1032.00-00 | Subject Exchange of Stock for Property (Recognition v. Nonrecognition) | Release Date 02/07/2025 |
| Number 202506003 | UILC 1361.00-00 | Subject Definitions | Release Date 02/07/2025 |
| Number 202506003 | UILC 1361.01-02 | Subject Shareholder Not an Individual or Permitted Trust or Estate | Release Date 02/07/2025 |
| Number 202506003 | UILC 1362.02-00 | Subject Termination of Election | Release Date 02/07/2025 |
| Number 202506003 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 02/07/2025 |
| Number 202506003 | UILC 83.00-00 | Subject Property Transferred in Connection With Performance of Services | Release Date 02/07/2025 |
| Number 202506002 | UILC 7701.00-00 | Subject Definitions | Release Date 02/07/2025 |
| Number 202506002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/07/2025 |
| Number 202506001 | UILC 141.00-00 | Subject Private Activity Bond; Qualified Bond | Release Date 02/07/2025 |
| Number 202506001 | UILC 141.07-00 | Subject Management Contracts | Release Date 02/07/2025 |
