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 5926 - 5950 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202216007 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 04/22/2022 |
| Number 202216006 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 04/22/2022 |
| Number 202216005 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 04/22/2022 |
| Number 202216004 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 04/22/2022 |
| Number 202216003 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 04/22/2022 |
| Number 202216002 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 04/22/2022 |
| Number 202216001 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 04/22/2022 |
| Number 202216000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 04/22/2022 |
| Number 202215016 | UILC 501.07-00 | Subject Social Clubs | Release Date 04/15/2022 |
| Number 202215015 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 04/15/2022 |
| Number 202215014 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 04/15/2022 |
| Number 202215014 | 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 04/15/2022 |
| Number 202215013 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 04/15/2022 |
| Number 202215013 | UILC 9100.22-00 | Subject Other | Release Date 04/15/2022 |
| Number 202215012 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 04/15/2022 |
| Number 202215011 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 04/15/2022 |
| Number 202215010 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 04/15/2022 |
| Number 202215010 | 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 04/15/2022 |
| Number 202215009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/15/2022 |
| Number 202215008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/15/2022 |
| Number 202215008 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 04/15/2022 |
| Number 202215007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/15/2022 |
| Number 202215006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/15/2022 |
| Number 202215005 | UILC 9100.10-00 | Subject Section 446 | Release Date 04/15/2022 |
| Number 202215004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 04/15/2022 |
