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 2951 - 2975 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202344014 | UILC 59.00-00 | Subject Other Definitions and Special Rules | Release Date 11/03/2023 |
| Number 202344014 | UILC 9100.02-00 | Subject Section 59(e) | Release Date 11/03/2023 |
| Number 202344013 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 11/03/2023 |
| Number 202344013 | UILC 355.01-00 | Subject Spin-Off | Release Date 11/03/2023 |
| Number 202344013 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 11/03/2023 |
| Number 202344013 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 11/03/2023 |
| Number 202344013 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 11/03/2023 |
| Number 202344012 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 11/03/2023 |
| Number 202344012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/03/2023 |
| Number 202344011 | UILC 1092.05-00 | Subject Mixed Straddles | Release Date 11/03/2023 |
| Number 202344010 | UILC 415.00-00 | Subject Limitations on Benefits and Contributions Under Qualified Plans | Release Date 11/03/2023 |
| Number 202344009 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 11/03/2023 |
| Number 202344009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/03/2023 |
| Number 202344009 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 11/03/2023 |
| Number 202344008 | UILC 1033.07-00 | Subject Special Rule for Outdoor Advertising Displays | Release Date 11/03/2023 |
| Number 202344008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/03/2023 |
| Number 202344007 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 11/03/2023 |
| Number 202344006 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 11/03/2023 |
| Number 202344006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/03/2023 |
| Number 202344005 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 11/03/2023 |
| Number 202344005 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 11/03/2023 |
| Number 202344005 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/03/2023 |
| Number 202344005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/03/2023 |
| Number 202344004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/03/2023 |
| Number 202344004 | UILC 1362.02-00 | Subject Termination of Election | Release Date 11/03/2023 |
