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 6751 - 6775 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202202005 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 01/14/2022 |
| Number 202202005 | 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 01/14/2022 |
| Number 202202004 | UILC 853.00-00 | Subject Foreign Tax Credit Allowed Shareholders | Release Date 01/14/2022 |
| Number 202202004 | UILC 853.01-00 | Subject Election | Release Date 01/14/2022 |
| Number 202202004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/14/2022 |
| Number 202202003 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 01/14/2022 |
| Number 202202003 | 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 01/14/2022 |
| Number 202202002 | UILC 42.00-00 | Subject Low-Income Housing Credit | Release Date 01/14/2022 |
| Number 202202002 | UILC 9100.01-00 | Subject Section 42; Low-Income Housing Credit | Release Date 01/14/2022 |
| Number 202202001 | UILC 7701.00-00 | Subject Definitions | Release Date 01/14/2022 |
| Number 202202001 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/14/2022 |
| Number 202202000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 01/14/2022 |
| Number 202201015 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 01/07/2022 |
| Number 202201015 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 01/07/2022 |
| Number 202201014 | UILC 501.07-03 | Subject Leases or Sales of Club Property | Release Date 01/07/2022 |
| Number 202201013 | UILC 7701.00-00 | Subject Definitions | Release Date 01/07/2022 |
| Number 202201013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/07/2022 |
| Number 202201013 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/07/2022 |
| Number 202201012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/07/2022 |
| Number 202201011 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 01/07/2022 |
| Number 202201010 | UILC 1275.08-00 | Subject Integration | Release Date 01/07/2022 |
| Number 202201010 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/07/2022 |
| Number 202201009 | UILC 2010.04-00 | Subject Portability Election under Section 2010(c)(5)(A) | Release Date 01/07/2022 |
| Number 202201009 | 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 01/07/2022 |
| Number 202201008 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 01/07/2022 |
