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 6226 - 6250 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202208016 | UILC 6601.00-00 | Subject Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | Release Date 02/25/2022 |
| Number 202208015 | UILC 6223B.00-00 | Subject Designation of Partnership Representative | Release Date 02/25/2022 |
| Number 202208014 | UILC 6103.00-00 | Subject Confidentiality and Disclosure of Returns and Return Information | Release Date 02/25/2022 |
| Number 202208014 | UILC 6103.11-06 | Subject Disclosure for Investigative Purposes | Release Date 02/25/2022 |
| Number 202208013 | UILC 7701.00-00 | Subject Definitions | Release Date 02/25/2022 |
| Number 202208013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/25/2022 |
| Number 202208013 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/25/2022 |
| Number 202208012 | UILC 355.01-00 | Subject Spin-Off | Release Date 02/25/2022 |
| Number 202208012 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 02/25/2022 |
| Number 202208011 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 02/25/2022 |
| Number 202208011 | 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 02/25/2022 |
| Number 202208010 | UILC 7701.00-00 | Subject Definitions | Release Date 02/25/2022 |
| Number 202208010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/25/2022 |
| Number 202208010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/25/2022 |
| Number 202208009 | UILC 7701.00-00 | Subject Definitions | Release Date 02/25/2022 |
| Number 202208009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/25/2022 |
| Number 202208009 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/25/2022 |
| Number 202208008 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 02/25/2022 |
| Number 202208008 | UILC 9100.22-00 | Subject Other | Release Date 02/25/2022 |
| Number 202208007 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 02/25/2022 |
| Number 202208007 | 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 02/25/2022 |
| Number 202208006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/25/2022 |
| Number 202208006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/25/2022 |
| Number 202208005 | UILC 168.24-00 | Subject Public Utility Property | Release Date 02/25/2022 |
| Number 202208004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/25/2022 |
