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 3476 - 3500 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202336014 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 09/08/2023 |
| Number 202336013 | UILC 7872.05-00 | Subject Types of Below Market Loans Subject to Section 7872 | Release Date 09/08/2023 |
| Number 202336013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/08/2023 |
| Number 202336012 | UILC 7872.05-00 | Subject Types of Below Market Loans Subject to Section 7872 | Release Date 09/08/2023 |
| Number 202336012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/08/2023 |
| Number 202336011 | UILC 7872.05-00 | Subject Types of Below Market Loans Subject to Section 7872 | Release Date 09/08/2023 |
| Number 202336011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/08/2023 |
| Number 202336010 | UILC 7872.05-00 | Subject Types of Below Market Loans Subject to Section 7872 | Release Date 09/08/2023 |
| Number 202336010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/08/2023 |
| Number 202336009 | UILC 7872.05-00 | Subject Types of Below Market Loans Subject to Section 7872 | Release Date 09/08/2023 |
| Number 202336009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/08/2023 |
| Number 202336008 | UILC 7872.05-00 | Subject Types of Below Market Loans Subject to Section 7872 | Release Date 09/08/2023 |
| Number 202336008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/08/2023 |
| Number 202336007 | UILC 7872.05-00 | Subject Types of Below Market Loans Subject to Section 7872 | Release Date 09/08/2023 |
| Number 202336007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/08/2023 |
| Number 202336006 | UILC 336.00-00 | Subject Gain or Loss Recognized on Property Distributed in Complete Liquidation | Release Date 09/08/2023 |
| Number 202336006 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 09/08/2023 |
| Number 202336006 | UILC 9100.22-00 | Subject Other | Release Date 09/08/2023 |
| Number 202336005 | UILC 336.00-00 | Subject Gain or Loss Recognized on Property Distributed in Complete Liquidation | Release Date 09/08/2023 |
| Number 202336005 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 09/08/2023 |
| Number 202336005 | UILC 9100.22-00 | Subject Other | Release Date 09/08/2023 |
| Number 202336004 | UILC 336.00-00 | Subject Gain or Loss Recognized on Property Distributed in Complete Liquidation | Release Date 09/08/2023 |
| Number 202336004 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 09/08/2023 |
| Number 202336004 | UILC 9100.22-00 | Subject Other | Release Date 09/08/2023 |
| Number 202336003 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 09/08/2023 |
