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 4176 - 4200 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202317001 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 04/28/2023 |
| Number 202317001 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 04/28/2023 |
| Number 202317001 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 04/28/2023 |
| Number 202317001 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 04/28/2023 |
| Number 202317000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 04/28/2023 |
| Number 202316012 | UILC 501.10-00 | Subject Domestic Fraternal Societies, Orders, and Associations | Release Date 04/21/2023 |
| Number 202316011 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 04/21/2023 |
| Number 202316011 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/21/2023 |
| Number 202316011 | UILC 501.38-01 | Subject "Action" Organizations | Release Date 04/21/2023 |
| Number 202316010 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/21/2023 |
| Number 202316010 | UILC 501.03-05 | Subject Corporations | Release Date 04/21/2023 |
| Number 202316010 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 04/21/2023 |
| Number 202316009 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 04/21/2023 |
| Number 202316009 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/21/2023 |
| Number 202316009 | UILC 501.03-05 | Subject Corporations | Release Date 04/21/2023 |
| Number 202316008 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 04/21/2023 |
| Number 202316007 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 04/21/2023 |
| Number 202316007 | UILC 9100.22-00 | Subject Other | Release Date 04/21/2023 |
| Number 202316006 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 04/21/2023 |
| Number 202316006 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 04/21/2023 |
| Number 202316006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/21/2023 |
| Number 202316005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/21/2023 |
| Number 202316005 | UILC 9100.22-00 | Subject Other | Release Date 04/21/2023 |
| Number 202316005 | UILC 951A.00-00 | Subject Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | Release Date 04/21/2023 |
| Number 202316005 | UILC 951A.02-00 | Subject Net CFC Tested Income | Release Date 04/21/2023 |
