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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202317018 | UILC 856.01-00 | Subject Income Requirements | Release Date 04/28/2023 |
| Number 202317018 | UILC 856.04-00 | Subject Rents From Real Property | Release Date 04/28/2023 |
| Number 202317017 | UILC 856.01-00 | Subject Income Requirements | Release Date 04/28/2023 |
| Number 202317017 | UILC 856.04-00 | Subject Rents From Real Property | Release Date 04/28/2023 |
| Number 202317016 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/28/2023 |
| Number 202317016 | UILC 992.02-00 | Subject Election | Release Date 04/28/2023 |
| Number 202317015 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 04/28/2023 |
| Number 202317015 | UILC 1361.03-01 | Subject Grantor Trusts | Release Date 04/28/2023 |
| Number 202317015 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 04/28/2023 |
| Number 202317015 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 04/28/2023 |
| Number 202317015 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 04/28/2023 |
| Number 202317015 | UILC 1362.02-00 | Subject Termination of Election | Release Date 04/28/2023 |
| Number 202317015 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 04/28/2023 |
| Number 202317015 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 04/28/2023 |
| Number 202317014 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 04/28/2023 |
| Number 202317014 | UILC 1361.03-01 | Subject Grantor Trusts | Release Date 04/28/2023 |
| Number 202317014 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 04/28/2023 |
| Number 202317014 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 04/28/2023 |
| Number 202317014 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 04/28/2023 |
| Number 202317014 | UILC 1362.02-00 | Subject Termination of Election | Release Date 04/28/2023 |
| Number 202317014 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 04/28/2023 |
| Number 202317014 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 04/28/2023 |
| Number 202317013 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 04/28/2023 |
| Number 202317013 | 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 04/28/2023 |
| Number 202317012 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 04/28/2023 |
