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 3026 - 3050 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202343023 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/27/2023 |
| Number 202343023 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/27/2023 |
| Number 202343022 | UILC 1361.00-00 | Subject Definitions | Release Date 10/27/2023 |
| Number 202343022 | UILC 1361.01-03 | Subject Non-Resident Alien as Shareholder | Release Date 10/27/2023 |
| Number 202343022 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/27/2023 |
| Number 202343022 | UILC 1362.02-00 | Subject Termination of Election | Release Date 10/27/2023 |
| Number 202343022 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 10/27/2023 |
| Number 202343022 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/27/2023 |
| Number 202343021 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343021 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343020 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343020 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343019 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343019 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343018 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343018 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343017 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343017 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343016 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343016 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343015 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343015 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343014 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343014 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343013 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
