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 451 - 475 of 75409
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202501010 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 01/03/2025 |
| Number 202501009 | UILC 6223B.00-00 | Subject Designation of Partnership Representative | Release Date 01/03/2025 |
| Number 202501009 | UILC 6231B.00-00 | Subject Notice of Proceedings and Adjustments | Release Date 01/03/2025 |
| Number 202501008 | UILC 245A.00-00 | Subject Dividend Received Deduction | Release Date 01/03/2025 |
| Number 202501008 | UILC 269.00-00 | Subject Acquisitions Made to Evade or Avoid Income Tax | Release Date 01/03/2025 |
| Number 202501008 | UILC 269.01-00 | Subject Principal Purpose Text | Release Date 01/03/2025 |
| Number 202501008 | UILC 951A.00-00 | Subject Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | Release Date 01/03/2025 |
| Number 202501008 | UILC 954.02-02 | Subject Exclusion of Certain Dividends, Interest, Rents and Royalties from Related Persons | Release Date 01/03/2025 |
| Number 202501007 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/03/2025 |
| Number 202501007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/03/2025 |
| Number 202501006 | UILC 1362.01-02 | Subject Election After Termination | Release Date 01/03/2025 |
| Number 202501005 | UILC 1362.01-02 | Subject Election After Termination | Release Date 01/03/2025 |
| Number 202501004 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 01/03/2025 |
| Number 202501004 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 01/03/2025 |
| Number 202501004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/03/2025 |
| Number 202501003 | UILC 614.04-00 | Subject Aggregating Non-Operating Mineral Interests | Release Date 01/03/2025 |
| Number 202501002 | UILC 614.04-00 | Subject Aggregating Non-Operating Mineral Interests | Release Date 01/03/2025 |
| Number 202501001 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/03/2025 |
| Number 202501001 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 01/03/2025 |
| Number 202501001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/03/2025 |
| Number 202501001 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/03/2025 |
| Number 202501000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 01/03/2025 |
| Number 202452018 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/27/2024 |
| Number 202452017 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/27/2024 |
| Number 202452017 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 12/27/2024 |
