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.
- Enter a term in the Find box.
- Click the Search button.
Showing 5876 - 5900 of 75629
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| Number 202220003 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 05/20/2022 |
| Number 202220003 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 05/20/2022 |
| Number 202220002 | UILC 1361.00-00 | Subject Definitions | Release Date 05/20/2022 |
| Number 202220002 | UILC 1361.01-00 | Subject Small Business Corporation v. Not a Small Business Corporation | Release Date 05/20/2022 |
| Number 202220002 | UILC 1361.01-05 | Subject Ineligible Corporation | Release Date 05/20/2022 |
| Number 202220002 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 05/20/2022 |
| Number 202220002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 05/20/2022 |
| Number 202220002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/20/2022 |
| Number 202220001 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 05/20/2022 |
| Number 202220001 | 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 202220000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 05/20/2022 |
| Number 202219019 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/13/2022 |
| Number 202219018 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/13/2022 |
| Number 202219017 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/13/2022 |
| Number 202219016 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/31/1969 |
| Number 202219015 | UILC 172.00-00 | Subject Net Operating Loss Deductions (Deductible v. Not Deductible) | Release Date 05/13/2022 |
| Number 202219014 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/13/2022 |
| Number 202219014 | UILC 9100.10-00 | Subject Section 446 | Release Date 05/13/2022 |
| Number 202219014 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 05/13/2022 |
| Number 202219013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/13/2022 |
