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 26826 - 26850 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201251006 | UILC 355.03-00 | Subject Active Business | Release Date 12/21/2012 |
| Number 201251006 | UILC 355.03-01 | Subject Five-Year Requirement | Release Date 12/21/2012 |
| Number 201251006 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 12/21/2012 |
| Number 201251005 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 12/21/2012 |
| Number 201251004 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 12/21/2012 |
| Number 201251004 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 12/21/2012 |
| Number 201251003 | UILC 1504.00-00 | Subject Definitions | Release Date 12/21/2012 |
| Number 201251003 | UILC 1504.02-00 | Subject Includible Corporation v. Not an Includible Corporation | Release Date 12/21/2012 |
| Number 201251003 | UILC 1502.90-01 | Subject Changes in Affiliated Groups | Release Date 12/21/2012 |
| Number 201251003 | UILC 1502.79-00 | Subject Separate Return Years | Release Date 12/21/2012 |
| Number 201251002 | UILC 382.00-00 | Subject Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | Release Date 12/21/2012 |
| Number 201251001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/21/2012 |
| Number 201251001 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 12/21/2012 |
| Number 201250031 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 12/14/2012 |
| Number 201250030 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 12/14/2012 |
| Number 201250029 | UILC 501.32-00 | Subject Income Inures v. does Not Inure to Private Individual | Release Date 12/14/2012 |
| Number 201250029 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/14/2012 |
| Number 201250029 | UILC 501.36-00 | Subject Business Activities | Release Date 12/14/2012 |
| Number 201250028 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 12/14/2012 |
| Number 201250028 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/14/2012 |
| Number 201250027 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/14/2012 |
| Number 201250027 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 12/14/2012 |
| Number 201250027 | UILC 501.32-00 | Subject Income Inures v. does Not Inure to Private Individual | Release Date 12/14/2012 |
| Number 201250027 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/14/2012 |
| Number 201250027 | UILC 501.36-01 | Subject Section 501(c)(3) Organizations | Release Date 12/14/2012 |
