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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202326016 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 06/30/2023 |
| Number 202326016 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 06/30/2023 |
| Number 202326016 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/30/2023 |
| Number 202326015 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 06/30/2023 |
| Number 202326014 | UILC 7701.00-00 | Subject Definitions | Release Date 06/30/2023 |
| Number 202326014 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/30/2023 |
| Number 202326014 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/30/2023 |
| Number 202326013 | UILC 7701.00-00 | Subject Definitions | Release Date 06/30/2023 |
| Number 202326013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/30/2023 |
| Number 202326013 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/30/2023 |
| Number 202326012 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 06/30/2023 |
| Number 202326012 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 06/30/2023 |
| Number 202326012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/30/2023 |
| Number 202326011 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 06/30/2023 |
| Number 202326011 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 06/30/2023 |
| Number 202326011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/30/2023 |
| Number 202326010 | UILC 1382.00-00 | Subject Taxable Income of Cooperatives | Release Date 06/30/2023 |
| Number 202326010 | UILC 1388.00-00 | Subject Definitions; Special Rules | Release Date 06/30/2023 |
| Number 202326009 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 06/30/2023 |
| Number 202326009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/30/2023 |
| Number 202326009 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 06/30/2023 |
| Number 202326008 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 06/30/2023 |
| Number 202326007 | UILC 7701.00-00 | Subject Definitions | Release Date 06/30/2023 |
| Number 202326007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/30/2023 |
| Number 202326007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/30/2023 |
