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 12851 - 12875 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201833013 | UILC 501.09-03 | Subject Inurement | Release Date 08/17/2018 |
| Number 201833013 | UILC 512.09-03 | Subject Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) | Release Date 08/17/2018 |
| Number 201833012 | UILC 401.29-00 | Subject Cash or Deferred Arrangements | Release Date 08/17/2018 |
| Number 201833011 | UILC 355.01-00 | Subject Spin-Off | Release Date 08/17/2018 |
| Number 201833011 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 08/17/2018 |
| Number 201833011 | UILC 361.02-02 | Subject Certain Transfers to Creditors | Release Date 08/17/2018 |
| Number 201833010 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 08/17/2018 |
| Number 201833010 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 08/17/2018 |
| Number 201833009 | UILC 1502.75-00 | Subject Filing Requirements | Release Date 08/17/2018 |
| Number 201833009 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 08/17/2018 |
| Number 201833008 | UILC 7704.03-00 | Subject Qualifying Income | Release Date 08/17/2018 |
| Number 201833007 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 08/17/2018 |
| Number 201833007 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 08/17/2018 |
| Number 201833006 | UILC 7701.00-00 | Subject Definitions | Release Date 08/17/2018 |
| Number 201833006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/17/2018 |
| Number 201833006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/17/2018 |
| Number 201833005 | UILC 7701.00-00 | Subject Definitions | Release Date 08/17/2018 |
| Number 201833005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/17/2018 |
| Number 201833005 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/17/2018 |
| Number 201833004 | UILC 7701.00-00 | Subject Definitions | Release Date 08/17/2018 |
| Number 201833004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/17/2018 |
| Number 201833004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/17/2018 |
| Number 201833003 | UILC 7701.00-00 | Subject Definitions | Release Date 08/17/2018 |
| Number 201833003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/17/2018 |
| Number 201833003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/17/2018 |
