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 2676 - 2700 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202351008 | UILC 336.00-00 | Subject Gain or Loss Recognized on Property Distributed in Complete Liquidation | Release Date 12/22/2023 |
| Number 202351008 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 12/22/2023 |
| Number 202351008 | UILC 9100.22-00 | Subject Other | Release Date 12/22/2023 |
| Number 202351007 | UILC 301.00-00 | Subject Distributions of Property | Release Date 12/22/2023 |
| Number 202351007 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 12/22/2023 |
| Number 202351007 | UILC 355.01-00 | Subject Spin-Off | Release Date 12/22/2023 |
| Number 202351007 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 12/22/2023 |
| Number 202351006 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 12/22/2023 |
| Number 202351006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/22/2023 |
| Number 202351005 | UILC 2632.03-00 | Subject Allocation of Unused GST Exemption | Release Date 12/22/2023 |
| Number 202351005 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 12/22/2023 |
| Number 202351005 | UILC 2652.01-00 | Subject Transferor Defined | Release Date 12/22/2023 |
| Number 202351005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/22/2023 |
| Number 202351004 | UILC 2632.03-00 | Subject Allocation of Unused GST Exemption | Release Date 12/22/2023 |
| Number 202351004 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 12/22/2023 |
| Number 202351004 | UILC 2652.01-00 | Subject Transferor Defined | Release Date 12/22/2023 |
| Number 202351004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/22/2023 |
| Number 202351003 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 12/22/2023 |
| Number 202351003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/22/2023 |
| Number 202351002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/22/2023 |
| Number 202351001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 12/22/2023 |
| Number 202351000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 12/22/2023 |
| Number 202350018 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/31/1969 |
| Number 202350017 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/15/2023 |
| Number 202350016 | UILC 501.05-00 | Subject Labor Organizations | Release Date 12/15/2023 |
