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 276 - 300 of 75321
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202504010 | UILC 7701.00-00 | Subject Definitions | Release Date 01/24/2025 |
| Number 202504010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/24/2025 |
| Number 202504009 | UILC 7701.00-00 | Subject Definitions | Release Date 01/24/2025 |
| Number 202504009 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/24/2025 |
| Number 202504008 | UILC 7701.00-00 | Subject Definitions | Release Date 01/24/2025 |
| Number 202504008 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/24/2025 |
| Number 202504007 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 01/24/2025 |
| Number 202504007 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 01/24/2025 |
| Number 202504007 | UILC 2519.00-00 | Subject Disposition of Certain Life Estates | Release Date 01/24/2025 |
| Number 202504007 | UILC 2702.00-00 | Subject Special Valuation Rules for Transfers in Trust | Release Date 01/24/2025 |
| Number 202504007 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 01/24/2025 |
| Number 202504006 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 01/24/2025 |
| Number 202504006 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 01/24/2025 |
| Number 202504006 | UILC 2519.00-00 | Subject Disposition of Certain Life Estates | Release Date 01/24/2025 |
| Number 202504006 | UILC 2702.00-00 | Subject Special Valuation Rules for Transfers in Trust | Release Date 01/24/2025 |
| Number 202504006 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 01/24/2025 |
| Number 202504005 | UILC 245A.00-00 | Subject Dividend Received Deduction | Release Date 01/24/2025 |
| Number 202504005 | UILC 367.10-05 | Subject Deficit in Earnings and Profits | Release Date 01/24/2025 |
| Number 202504004 | UILC 2056.00-00 | Subject Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | Release Date 01/24/2025 |
| Number 202504004 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 01/24/2025 |
| Number 202504004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/24/2025 |
| Number 202504003 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/24/2025 |
| Number 202504003 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/24/2025 |
| Number 202504002 | UILC 2056.00-00 | Subject Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | Release Date 01/24/2025 |
| Number 202504002 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 01/24/2025 |
