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 5876 - 5900 of 75521
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202218009 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 05/06/2022 |
| Number 202218009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/06/2022 |
| Number 202218009 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 05/06/2022 |
| Number 202218008 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 05/06/2022 |
| Number 202218008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/06/2022 |
| Number 202218008 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 05/06/2022 |
| Number 202218007 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 05/06/2022 |
| Number 202218006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 05/06/2022 |
| Number 202218006 | UILC 1362.02-00 | Subject Termination of Election | Release Date 05/06/2022 |
| Number 202218006 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 05/06/2022 |
| Number 202218006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/06/2022 |
| Number 202218005 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 05/06/2022 |
| Number 202218005 | UILC 1362.02-00 | Subject Termination of Election | Release Date 05/06/2022 |
| Number 202218005 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 05/06/2022 |
| Number 202218005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/06/2022 |
| Number 202218004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 05/06/2022 |
| Number 202218004 | UILC 1362.02-00 | Subject Termination of Election | Release Date 05/06/2022 |
| Number 202218004 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 05/06/2022 |
| Number 202218004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/06/2022 |
| Number 202218003 | UILC 468A.00-00 | Subject Special Rules for Decommissioning Cost | Release Date 05/06/2022 |
| Number 202218002 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 05/06/2022 |
| Number 202218002 | UILC 355.01-01 | Subject Split-Off | Release Date 05/06/2022 |
| Number 202218002 | UILC 355.05-00 | Subject Control | Release Date 05/06/2022 |
| Number 202218002 | UILC 355.05-01 | Subject Distribution of Control | Release Date 05/06/2022 |
| Number 202218002 | UILC 358.00-00 | Subject Basis to Distributees | Release Date 05/06/2022 |
