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 3051 - 3075 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202343013 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343012 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343012 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343011 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343011 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343010 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343010 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343009 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343009 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343008 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343008 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343007 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343007 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343006 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343006 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343005 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/27/2023 |
| Number 202343005 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/27/2023 |
| Number 202343004 | UILC 7701.00-00 | Subject Definitions | Release Date 10/27/2023 |
| Number 202343004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/27/2023 |
| Number 202343004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/27/2023 |
| Number 202343003 | UILC 897.00-00 | Subject Disposition of Investment in United States Real Property | Release Date 10/27/2023 |
| Number 202343002 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/27/2023 |
| Number 202343002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/27/2023 |
| Number 202343001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/27/2023 |
| Number 202343001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/27/2023 |
