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 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202224012 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 06/17/2022 |
| Number 202224011 | UILC 197.00-00 | Subject Amortization of Goodwill & Certain Other Intangibles | Release Date 06/17/2022 |
| Number 202224011 | UILC 597.05-01 | Subject Basis | Release Date 06/17/2022 |
| Number 202224011 | UILC 166.00-00 | Subject Bad Debts | Release Date 06/17/2022 |
| Number 202224010 | UILC 1234A.01-00 | Subject Right or Obligation With Respect to Personal Property | Release Date 06/17/2022 |
| Number 202224010 | UILC 165.00-00 | Subject Deductions For Losses | Release Date 06/17/2022 |
| Number 202224010 | UILC 263.08-03 | Subject Payment for Cancellation | Release Date 06/17/2022 |
| Number 202224010 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 06/17/2022 |
| Number 202224009 | 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 06/17/2022 |
| Number 202224009 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 06/17/2022 |
| Number 202224008 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 06/17/2022 |
| Number 202224007 | 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 06/17/2022 |
| Number 202224007 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 06/17/2022 |
| Number 202224006 | UILC 59.05-04 | Subject Elections | Release Date 06/17/2022 |
| Number 202224006 | UILC 9100.02-04 | Subject IDC Expenditures | Release Date 06/17/2022 |
| Number 202224006 | UILC 9100.02-06 | Subject Exploration Expenditures | Release Date 06/17/2022 |
| Number 202224005 | UILC 263.16-00 | Subject Election to Deduct or Capitalize Certain Expenditures | Release Date 06/17/2022 |
| Number 202224004 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 06/17/2022 |
| 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 |
