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 3251 - 3275 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202339008 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 09/29/2023 |
| Number 202339008 | UILC 2207.00-00 | Subject Liability of Recipient of Property Over Which Decedent Had Power of Appointment | Release Date 09/29/2023 |
| Number 202339008 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 09/29/2023 |
| Number 202339008 | UILC 2519.00-00 | Subject Disposition of Certain Life Estates | Release Date 09/29/2023 |
| Number 202339007 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 09/29/2023 |
| Number 202339007 | UILC 355.01-00 | Subject Spin-Off | Release Date 09/29/2023 |
| Number 202339007 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 09/29/2023 |
| Number 202339007 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 09/29/2023 |
| Number 202339006 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 09/29/2023 |
| Number 202339006 | 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 09/29/2023 |
| Number 202339005 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 09/29/2023 |
| Number 202339005 | 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 09/29/2023 |
| Number 202339004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/29/2023 |
| Number 202339003 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 09/29/2023 |
| Number 202339003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/29/2023 |
| Number 202339002 | UILC 7704.00-00 | Subject Certain Publicly Traded Partnerships Treated as Corporations | Release Date 09/29/2023 |
| Number 202339001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 09/29/2023 |
| Number 202339000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 09/29/2023 |
| Number 202338026 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338025 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338024 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338023 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338022 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338021 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
| Number 202338020 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 09/22/2023 |
