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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202035011 | UILC 83.00-00 | Subject Property Transferred in Connection With Performance of Services | Release Date 08/28/2020 |
| Number 202035010 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 08/28/2020 |
| Number 202035010 | UILC 401.06-00 | Subject Required Distributions | Release Date 08/28/2020 |
| Number 202035010 | UILC 401.06-01 | Subject In General | Release Date 08/28/2020 |
| Number 202035009 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 08/28/2020 |
| Number 202035009 | UILC 355.01-00 | Subject Spin-Off | Release Date 08/28/2020 |
| Number 202035009 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 08/28/2020 |
| Number 202035009 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 08/28/2020 |
| Number 202035008 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 08/28/2020 |
| Number 202035007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/28/2020 |
| Number 202035006 | UILC 1382.02-00 | Subject Patronage Dividends | Release Date 08/28/2020 |
| Number 202035006 | UILC 1388.00-00 | Subject Definitions; Special Rules | Release Date 08/28/2020 |
| Number 202035005 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 08/28/2020 |
| Number 202035005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/28/2020 |
| Number 202035004 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 08/28/2020 |
| Number 202035003 | UILC 860B.00-00 | Subject Taxation of Holders of Regular Interests | Release Date 08/28/2020 |
| Number 202035002 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 08/28/2020 |
| Number 202035002 | UILC 4942.00-00 | Subject Taxes on Failure to Distribute Income | Release Date 08/28/2020 |
| Number 202035002 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 08/28/2020 |
| Number 202035001 | UILC 104.00-00 | Subject Compensation for Injuries and Sickness (Excluded v. Not Excluded) | Release Date 08/28/2020 |
| Number 202035001 | UILC 104.02-00 | Subject Workmen's Compensation | Release Date 08/28/2020 |
| Number 202035000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 08/28/2020 |
| Number 202034012 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 08/21/2020 |
| Number 202034012 | UILC 501.07-00 | Subject Social Clubs | Release Date 08/21/2020 |
| Number 202034011 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 08/21/2020 |
