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 3726 - 3750 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202332002 | 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 08/11/2023 |
| Number 202332001 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 08/11/2023 |
| Number 202332001 | UILC 355.01-00 | Subject Spin-Off | Release Date 08/11/2023 |
| Number 202332001 | UILC 355.01-01 | Subject Split-Off | Release Date 08/11/2023 |
| Number 202332001 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 08/11/2023 |
| Number 202332001 | UILC 361.02-00 | Subject Distributions | Release Date 08/11/2023 |
| Number 202332001 | UILC 361.02-02 | Subject Certain Transfers to Creditors | Release Date 08/11/2023 |
| Number 202332001 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 08/11/2023 |
| Number 202332001 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 08/11/2023 |
| Number 202332000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 08/11/2023 |
| Number 202331009 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/04/2023 |
| Number 202331008 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/04/2023 |
| Number 202331007 | UILC 4942.03-07 | Subject Set-Asides | Release Date 08/04/2023 |
| Number 202331006 | UILC 4945.04-04 Grants to Individuals | Subject | Release Date 08/04/2023 |
| Number 202331005 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 08/04/2023 |
| Number 202331004 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 08/04/2023 |
| Number 202331004 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 08/04/2023 |
| Number 202331004 | UILC 501.04-02 | Subject Prepaid Medical Care Association (See Also 0501.03-10) | Release Date 08/04/2023 |
| Number 202331004 | UILC 513.00-00 | Subject Unrelated v. Not Unrelated Trade or Business | Release Date 08/04/2023 |
| Number 202331003 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 08/04/2023 |
| Number 202331002 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 08/04/2023 |
| Number 202331002 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 08/04/2023 |
| Number 202331002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/04/2023 |
| Number 202331001 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 08/04/2023 |
| Number 202331000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 08/04/2023 |
