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 54251 - 54275 of 75885
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200439033 | UILC 6012.03-00 | Subject Corporations | Release Date 09/24/2004 |
| Number 200439031 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/24/2004 |
| Number 200439031 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 09/24/2004 |
| Number 200439030 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/24/2004 |
| Number 200439029 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 09/24/2004 |
| Number 200439028 | UILC 1361.01-02 | Subject Shareholder Not an Individual or Permitted Trust or Estate | Release Date 09/24/2004 |
| Number 200439027 | UILC 1361.01-02 | Subject Shareholder Not an Individual or Permitted Trust or Estate | Release Date 09/24/2004 |
| Number 200439026 | UILC 29.00-00 | Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | Release Date 09/24/2004 |
| Number 200439025 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 09/24/2004 |
| Number 200439024 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 09/24/2004 |
| Number 200439023 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 09/24/2004 |
| Number 200439023 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 09/24/2004 |
| Number 200439022 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 09/24/2004 |
| Number 200439022 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 09/24/2004 |
| Number 200439021 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 09/24/2004 |
| Number 200439021 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 09/24/2004 |
| Number 200439020 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 09/24/2004 |
| Number 200439020 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 09/24/2004 |
| Number 200439019 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 09/24/2004 |
| Number 200439019 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 09/24/2004 |
| Number 200439018 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/24/2004 |
| Number 200439017 | UILC 61.28-03 | Subject Return of Capital--Basis | Release Date 09/24/2004 |
| Number 200439017 | UILC 61.29-00 | Subject Agents--Conduits | Release Date 09/24/2004 |
| Number 200439017 | UILC 277.00-00 | Subject Deduction Incurred by Certain Membership Organizations in Transactions With Members | Release Date 09/24/2004 |
| Number 200439016 | UILC 1014.00-00 | Subject Basis of Property Acquired From a Decedent | Release Date 09/24/2004 |
