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 2876 - 2900 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202346013 | UILC 6303.01-00 | Subject Lien | Release Date 11/17/2023 |
| Number 202346012 | UILC 6047.00-00 | Subject Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) | Release Date 11/17/2023 |
| Number 202346012 | UILC 6071.02-00 | Subject Certain Information Returns | Release Date 11/17/2023 |
| Number 202346011 | UILC 6047.00-00 | Subject Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) | Release Date 11/17/2023 |
| Number 202346011 | UILC 6071.02-00 | Subject Certain Information Returns | Release Date 11/17/2023 |
| Number 202346010 | UILC 7803.00-00 | Subject Other Personnel | Release Date 11/17/2023 |
| Number 202346009 | UILC 6221B.00-00 | Subject Tax Treatment Determined At Partnership Level-BBA | Release Date 11/17/2023 |
| Number 202346009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/17/2023 |
| Number 202346008 | UILC 856.01-00 | Subject Income Requirements | Release Date 11/17/2023 |
| Number 202346007 | UILC 42.00-00 | Subject Low-Income Housing Credit | Release Date 11/17/2023 |
| Number 202346007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/17/2023 |
| Number 202346007 | UILC 9100.01-00 | Subject Section 42; Low-Income Housing Credit | Release Date 11/17/2023 |
| Number 202346006 | UILC 2632.03-00 | Subject Allocation of Unused GST Exemption | Release Date 11/17/2023 |
| Number 202346006 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 11/17/2023 |
| Number 202346006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/17/2023 |
| Number 202346005 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 11/17/2023 |
| Number 202346004 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 11/17/2023 |
| Number 202346004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/17/2023 |
| Number 202346003 | UILC 7701.00-00 | Subject Definitions | Release Date 11/17/2023 |
| Number 202346003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/17/2023 |
| Number 202346003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 11/17/2023 |
| Number 202346001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 11/17/2023 |
| Number 202346000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 11/17/2023 |
| Number 202345015 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 11/10/2023 |
| Number 202345014 | UILC 4942.03-07 | Subject Set-Asides | Release Date 11/10/2023 |
