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 5651 - 5675 of 75629
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202227013 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/08/2022 |
| Number 202227012 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 07/08/2022 |
| Number 202227012 | UILC 501.04-06 | Subject Community | Release Date 07/08/2022 |
| Number 202227012 | UILC 501.04-07 | Subject Homeowners Association | Release Date 07/08/2022 |
| Number 202227011 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 07/08/2022 |
| Number 202227010 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 07/08/2022 |
| Number 202227010 | UILC 501.07-00 | Subject Social Clubs | Release Date 07/08/2022 |
| Number 202227010 | UILC 501.07-03 | Subject Leases or Sales of Club Property | Release Date 07/08/2022 |
| Number 202227010 | UILC 501.07-05 | Subject Business with Nonmembers | Release Date 07/08/2022 |
| Number 202227009 | UILC 1059.06-00 | Subject Election to Substitute Fair Market Value | Release Date 07/08/2022 |
| Number 202227009 | UILC 1059.06-02 | Subject Written Determination | Release Date 07/08/2022 |
| Number 202227008 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 07/08/2022 |
| Number 202227008 | UILC 355.01-00 | Subject Spin-Off | Release Date 07/08/2022 |
| Number 202227008 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 07/08/2022 |
| Number 202227008 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 07/08/2022 |
| Number 202227007 | UILC 482.11-13 | Subject Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | Release Date 07/08/2022 |
| Number 202227006 | UILC 482.11-13 | Subject Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | Release Date 07/08/2022 |
| Number 202227005 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 07/08/2022 |
| Number 202227004 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 07/08/2022 |
| Number 202227004 | UILC 832.00-00 | Subject Insurance Company Taxable Income | Release Date 07/08/2022 |
| Number 202227003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/08/2022 |
| Number 202227003 | UILC 9100.12-00 | Subject Section 663; Special Rules Applicable to Sections 661 and 662 | Release Date 07/08/2022 |
| Number 202227002 | UILC 168.24-01 | Subject Normalization Rules | Release Date 07/08/2022 |
| Number 202227001 | UILC 1361.05-00 | Subject Qualified Subchapter Section Subsidiary | Release Date 07/08/2022 |
| Number 202227001 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 07/08/2022 |
