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 3101 - 3125 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202342006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/20/2023 |
| Number 202342006 | UILC 9100.22-00 | Subject Other | Release Date 10/20/2023 |
| Number 202342005 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 10/20/2023 |
| Number 202342005 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/20/2023 |
| Number 202342005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/20/2023 |
| Number 202342004 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 10/20/2023 |
| Number 202342004 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/20/2023 |
| Number 202342004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/20/2023 |
| Number 202342003 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/20/2023 |
| Number 202342003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/20/2023 |
| Number 202342002 | UILC 4943.03-01 | Subject Permitted Holdings | Release Date 10/20/2023 |
| Number 202342001 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/20/2023 |
| Number 202342001 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 10/20/2023 |
| Number 202342001 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/20/2023 |
| Number 202342000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 10/20/2023 |
| Number 202341014 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 10/13/2023 |
| Number 202341013 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 10/13/2023 |
| Number 202341012 | UILC 431.00-00 | Subject Minimum Funding Standards for Multiemployer Plans | Release Date 10/13/2023 |
| Number 202341011 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 10/13/2023 |
| Number 202341010 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 10/13/2023 |
| Number 202341010 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | Release Date 10/13/2023 |
| Number 202341009 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 10/13/2023 |
| Number 202341008 | UILC 263.00-00 | Subject Capital Expenditures (Deductible v. Not Deductible) | Release Date 10/13/2023 |
| Number 202341008 | UILC 612.00-00 | Subject Basis for Cost Depletion (Included v. Not Included in Basis) | Release Date 10/13/2023 |
| Number 202341008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/13/2023 |
