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 3351 - 3375 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202341007 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 10/13/2023 |
| Number 202341007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/13/2023 |
| Number 202341007 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 10/13/2023 |
| Number 202341006 | UILC 860D.01-00 | Subject Election | Release Date 10/13/2023 |
| Number 202341006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/13/2023 |
| Number 202341005 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/13/2023 |
| Number 202341005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/13/2023 |
| Number 202341004 | UILC 2056.01-00 | Subject Terminable Interests | Release Date 10/13/2023 |
| Number 202341004 | UILC 2652.01-02 | Subject Special Election for QTIP | Release Date 10/13/2023 |
| Number 202341004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/13/2023 |
| Number 202341003 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 10/13/2023 |
| Number 202341002 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 10/13/2023 |
| Number 202341001 | UILC 7701.00-00 | Subject Definitions | Release Date 10/13/2023 |
| Number 202341001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/13/2023 |
| Number 202341000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 10/13/2023 |
| Number 202340023 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 10/06/2023 |
| Number 202340022 | UILC 430.00-00 | Subject Minimum funding standards for single-employer defined benefit pension plans | Release Date 10/06/2023 |
| Number 202340021 | UILC 430.00-00 | Subject Minimum funding standards for single-employer defined benefit pension plans | Release Date 10/06/2023 |
| Number 202340020 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 10/06/2023 |
| Number 202340020 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 10/06/2023 |
| Number 202340019 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 10/06/2023 |
| Number 202340018 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 10/06/2023 |
| Number 202340017 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 10/06/2023 |
| Number 202340017 | UILC 9100.22-00 | Subject Other | Release Date 10/06/2023 |
| Number 202340016 | UILC 1022.00-00 | Subject Basis Rules Applicable to the Estates of Decedents Dying in 2010 | Release Date 10/06/2023 |
