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 4126 - 4150 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202319015 | UILC 6402.00-00 | Subject Authority to Make Credits or Refunds | Release Date 05/12/2023 |
| Number 202319015 | UILC 6402.01-00 | Subject Credit of Overpayment Against Any Tax Liability | Release Date 05/12/2023 |
| Number 202319015 | UILC 7705.00-00 | Subject Definitions | Release Date 05/12/2023 |
| Number 202319015 | UILC 7803.03-00 | Subject Taxpayer Bill of Rights | Release Date 05/12/2023 |
| Number 202319015 | UILC 9999.00-00 | Subject Miscellaneous Issues | Release Date 05/12/2023 |
| Number 202319014 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 05/12/2023 |
| Number 202319014 | UILC 9100.22-00 | Subject Other | Release Date 05/12/2023 |
| Number 202319013 | UILC 1202.00-00 | Subject 50-Percent Exclusion for Gain from Certain Small Business Stocks | Release Date 05/12/2023 |
| Number 202319012 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 05/12/2023 |
| Number 202319012 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/12/2023 |
| Number 202319011 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 05/12/2023 |
| Number 202319010 | UILC 453.00-00 | Subject Installment Method (Available v. Not Available) | Release Date 05/12/2023 |
| Number 202319009 | UILC 6050P.00-00 | Subject Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | Release Date 05/12/2023 |
| Number 202319008 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 05/12/2023 |
| Number 202319008 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 05/12/2023 |
| Number 202319008 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/12/2023 |
| Number 202319007 | UILC 7701.00-00 | Subject Definitions | Release Date 05/12/2023 |
| Number 202319007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/12/2023 |
| Number 202319007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/12/2023 |
| Number 202319006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/12/2023 |
| Number 202319005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/12/2023 |
| Number 202319004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/12/2023 |
| Number 202319003 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 05/12/2023 |
| Number 202319003 | UILC 1362.02-00 | Subject Termination of Election | Release Date 05/12/2023 |
| Number 202319003 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/12/2023 |
