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 3176 - 3200 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202340008 | UILC 1362.01-02 | Subject Election After Termination | Release Date 10/06/2023 |
| Number 202340008 | UILC 1362.02-00 | Subject Termination of Election | Release Date 10/06/2023 |
| Number 202340008 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 10/06/2023 |
| Number 202340008 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/06/2023 |
| Number 202340007 | UILC 1272.05-00 | Subject OID Election | Release Date 10/06/2023 |
| Number 202340007 | UILC 1278.02-00 | Subject Election to Include Market Discount Currently | Release Date 10/06/2023 |
| Number 202340007 | UILC 1283.03-01 | Subject Elections | Release Date 10/06/2023 |
| Number 202340007 | UILC 851.00-00 | Subject Definition of Regulated Investment Company | Release Date 10/06/2023 |
| Number 202340007 | UILC 851.01-00 | Subject Election to be Regulated Investment Company | Release Date 10/06/2023 |
| Number 202340007 | UILC 852.00-00 | Subject Taxation of Regulated Investment Companies and Their Shareholders | Release Date 10/06/2023 |
| Number 202340007 | UILC 855.00-00 | Subject Dividends Paid by Regulated Investment Company After Close of Taxable Year | Release Date 10/06/2023 |
| Number 202340007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/06/2023 |
| Number 202340007 | UILC 988.00-00 | Subject Treatment of Certain Foreign Currency Transactions | Release Date 10/06/2023 |
| Number 202340006 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 10/06/2023 |
| Number 202340005 | UILC 1361.00-00 | Subject Definitions | Release Date 10/06/2023 |
| Number 202340005 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 10/06/2023 |
| Number 202340005 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 10/06/2023 |
| Number 202340005 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/06/2023 |
| Number 202340005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/06/2023 |
| Number 202340004 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 10/06/2023 |
| Number 202340003 | UILC 871.02-13 | Subject Exemption from Tax on Certain Interest and Dividends | Release Date 10/06/2023 |
| Number 202340002 | UILC 1361.00-00 | Subject Definitions | Release Date 10/06/2023 |
| Number 202340002 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 10/06/2023 |
| Number 202340002 | UILC 1361.03-01 | Subject Grantor Trusts | Release Date 10/06/2023 |
| Number 202340002 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 10/06/2023 |
