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 9001 - 9025 of 75885
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202037011 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 09/11/2020 |
| Number 202037010 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 09/11/2020 |
| Number 202037010 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 09/11/2020 |
| Number 202037009 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 09/11/2020 |
| Number 202037009 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 09/11/2020 |
| Number 202037009 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 09/11/2020 |
| Number 202037009 | UILC 4943.03-00 | Subject Definition of Excess Business Holdings | Release Date 09/11/2020 |
| Number 202037009 | UILC 4943.04-03 | Subject Business Enterprise | Release Date 09/11/2020 |
| Number 202037008 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 09/11/2020 |
| Number 202037008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/11/2020 |
| Number 202037007 | UILC 475.08-00 | Subject Securities Traders | Release Date 09/11/2020 |
| Number 202037007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/11/2020 |
| Number 202037007 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 09/11/2020 |
| Number 202037006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/11/2020 |
| Number 202037005 | UILC 953.06-00 | Subject Election by Foreign Insurance Company to be Treated as Domestic Corporation | Release Date 09/11/2020 |
| Number 202037004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/11/2020 |
| Number 202037003 | UILC 7701.00-00 | Subject Definitions | Release Date 09/11/2020 |
| Number 202037003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/11/2020 |
| Number 202037003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 09/11/2020 |
| Number 202037002 | UILC 7701.00-00 | Subject Definitions | Release Date 09/11/2020 |
| Number 202037002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/11/2020 |
| Number 202037002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 09/11/2020 |
| Number 202037001 | UILC 197.00-00 | Subject Amortization of Goodwill & Certain Other Intangibles | Release Date 09/11/2020 |
| Number 202037000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 09/11/2020 |
| Number 202036008 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 09/04/2020 |
