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 75521
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202224004 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 06/17/2022 |
| Number 202224004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/17/2022 |
| Number 202224004 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 06/17/2022 |
| Number 202224003 | UILC 1382.00-00 | Subject Taxable Income of Cooperatives | Release Date 06/17/2022 |
| Number 202224003 | UILC 1388.00-00 | Subject Definitions; Special Rules | Release Date 06/17/2022 |
| Number 202224002 | UILC 355.01-00 | Subject Spin-Off | Release Date 06/17/2022 |
| Number 202224002 | UILC 355.01-01 | Subject Split-Off | Release Date 06/17/2022 |
| Number 202224002 | UILC 355.10-00 | Subject Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | Release Date 06/17/2022 |
| Number 202224002 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 06/17/2022 |
| Number 202224001 | UILC 146.07-00 | Subject Carryforward of Allocation | Release Date 06/17/2022 |
| Number 202224001 | UILC 9100.03-00 | Subject Section 146; Volume Cap | Release Date 06/17/2022 |
| Number 202224000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 06/17/2022 |
| Number 202223017 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 06/10/2022 |
| Number 202223016 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 06/10/2022 |
| Number 202223016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 06/10/2022 |
| Number 202223016 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 06/10/2022 |
| Number 202223015 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 06/10/2022 |
| Number 202223015 | 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 06/10/2022 |
| Number 202223014 | UILC 1275.08-00 | Subject Integration | Release Date 06/10/2022 |
| Number 202223014 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/10/2022 |
| Number 202223013 | UILC 1275.08-00 | Subject Integration | Release Date 06/10/2022 |
| Number 202223013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/10/2022 |
| Number 202223012 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 06/10/2022 |
| Number 202223011 | UILC 469.14-00 | Subject Real Property Business | Release Date 06/10/2022 |
| Number 202223011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/10/2022 |
