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 5726 - 5750 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202220014 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 05/20/2022 |
| Number 202220013 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 05/20/2022 |
| Number 202220013 | 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 05/20/2022 |
| Number 202220012 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 05/20/2022 |
| Number 202220011 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 05/20/2022 |
| Number 202220011 | 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 05/20/2022 |
| Number 202220010 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 05/20/2022 |
| Number 202220010 | 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 05/20/2022 |
| Number 202220009 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 05/20/2022 |
| Number 202220009 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 05/20/2022 |
| Number 202220009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/20/2022 |
| Number 202220008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/20/2022 |
| Number 202220008 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/20/2022 |
| Number 202220007 | UILC 7701.00-00 | Subject Definitions | Release Date 05/20/2022 |
| Number 202220007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/20/2022 |
| Number 202220006 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 05/20/2022 |
| Number 202220006 | 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 05/20/2022 |
| Number 202220005 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 05/20/2022 |
| Number 202220005 | UILC 9100.22-00 | Subject Other | Release Date 05/20/2022 |
| Number 202220004 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 05/20/2022 |
| Number 202220004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/20/2022 |
| Number 202220004 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 05/20/2022 |
| Number 202220003 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 05/20/2022 |
| Number 202220003 | UILC 355.01-01 | Subject Split-Off | Release Date 05/20/2022 |
| Number 202220003 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 05/20/2022 |
