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 3801 - 3825 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202328019 | UILC 1276.00-00 | Subject Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income | Release Date 07/14/2023 |
| Number 202328019 | UILC 1276.03-00 | Subject Treatment of Nonrecognition Transactions | Release Date 07/14/2023 |
| Number 202328019 | UILC 1276.03-01 | Subject Transferred Basis Property | Release Date 07/14/2023 |
| Number 202328019 | UILC 1276.04-00 | Subject Special Rules | Release Date 07/14/2023 |
| Number 202328019 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 07/14/2023 |
| Number 202328019 | UILC 355.01-00 | Subject Spin-Off | Release Date 07/14/2023 |
| Number 202328019 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 07/14/2023 |
| Number 202328019 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 07/14/2023 |
| Number 202328019 | UILC 832.00-00 | Subject Insurance Company Taxable Income | Release Date 07/14/2023 |
| Number 202328018 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 07/14/2023 |
| Number 202328017 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/14/2023 |
| Number 202328016 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/14/2023 |
| Number 202328015 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/14/2023 |
| Number 202328014 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/14/2023 |
| Number 202328013 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/14/2023 |
| Number 202328012 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/14/2023 |
| Number 202328011 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/14/2023 |
| Number 202328010 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/14/2023 |
| Number 202328009 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/14/2023 |
| Number 202328008 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/14/2023 |
| Number 202328007 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 07/14/2023 |
| Number 202328006 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 07/14/2023 |
| Number 202328006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/14/2023 |
| Number 202328005 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 07/14/2023 |
| Number 202328005 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 07/14/2023 |
