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 3951 - 3975 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202322006 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 06/02/2023 |
| Number 202322005 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 06/02/2023 |
| Number 202322005 | UILC 1015.02-00 | Subject Acquired by Gift After December 31, 1920 | Release Date 06/02/2023 |
| Number 202322005 | UILC 1223.00-00 | Subject Holding Period of Capital Assets | Release Date 06/02/2023 |
| Number 202322005 | UILC 2001.01-00 | Subject Determination of Amount of Taxable Estate | Release Date 06/02/2023 |
| Number 202322005 | UILC 2033.00-00 | Subject Property in Which Decedent Had an Interest | Release Date 06/02/2023 |
| Number 202322005 | UILC 2035.01-00 | Subject Inclusion of Certain Property in Gross Estate | Release Date 06/02/2023 |
| Number 202322005 | UILC 2036.01-00 | Subject Retention of Possession or Enjoyment of Right to Income From Property | Release Date 06/02/2023 |
| Number 202322005 | UILC 2037.01-00 | Subject Possession or Enjoyment Obtained By Surviving Decedent | Release Date 06/02/2023 |
| Number 202322005 | UILC 2038.00-00 | Subject Revocable Transfers (Included v. Not Included in Gross Estate) | Release Date 06/02/2023 |
| Number 202322005 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 06/02/2023 |
| Number 202322005 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 06/02/2023 |
| Number 202322005 | UILC 661.00-00 | Subject Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | Release Date 06/02/2023 |
| Number 202322005 | UILC 662.00-00 | Subject Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | Release Date 06/02/2023 |
| Number 202322004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/02/2023 |
| Number 202322004 | UILC 1362.01-01 | Subject Shareholder Consent | Release Date 06/02/2023 |
| Number 202322004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 06/02/2023 |
| Number 202322003 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 06/02/2023 |
| Number 202322003 | UILC 9100.22-00 | Subject Other | Release Date 06/02/2023 |
| Number 202322002 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 06/02/2023 |
| Number 202322001 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 06/02/2023 |
| Number 202322001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/02/2023 |
| Number 202322001 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 06/02/2023 |
| Number 202322000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 06/02/2023 |
| Number 202321018 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/26/2023 |
