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 25001 - 25025 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201334030 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 08/23/2013 |
| Number 201334030 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 08/23/2013 |
| Number 201334029 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334028 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334027 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334026 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334025 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334024 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334023 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334022 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334021 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334020 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334019 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334018 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334017 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334016 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334015 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334014 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334013 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334012 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334011 | UILC 7701.00-00 | Subject Definitions | Release Date 08/23/2013 |
| Number 201334010 | UILC 9100.22-00 | Subject Other | Release Date 08/23/2013 |
| Number 201334010 | UILC 9114.03-06 | Subject Canada | Release Date 08/23/2013 |
| Number 201334009 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 08/23/2013 |
| Number 201334009 | UILC 355.01-00 | Subject Spin-Off | Release Date 08/23/2013 |
