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 1401 - 1425 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202441010 | UILC 355.01-00 | Subject Spin-Off | Release Date 10/11/2024 |
| Number 202441010 | UILC 355.01-01 | Subject Split-Off | Release Date 10/11/2024 |
| Number 202441010 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 10/11/2024 |
| Number 202441010 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 10/11/2024 |
| Number 202441010 | UILC 368.01-00 | Subject Statutory Merger or Consolidation (Type "A") | Release Date 10/11/2024 |
| Number 202441010 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 10/11/2024 |
| Number 202441009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/11/2024 |
| Number 202441008 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/11/2024 |
| Number 202441008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/11/2024 |
| Number 202441007 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 10/11/2024 |
| Number 202441007 | UILC 9100.22-00 | Subject Other | Release Date 10/11/2024 |
| Number 202441006 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 10/11/2024 |
| Number 202441006 | UILC 9100.22-00 | Subject Other | Release Date 10/11/2024 |
| Number 202441005 | UILC 2056.00-00 | Subject Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | Release Date 10/11/2024 |
| Number 202441005 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 10/11/2024 |
| Number 202441005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/11/2024 |
| Number 202441004 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 10/11/2024 |
| Number 202441004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/11/2024 |
| Number 202441003 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 10/11/2024 |
| Number 202441003 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 10/11/2024 |
| Number 202441003 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 10/11/2024 |
| Number 202441002 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 10/11/2024 |
| Number 202441002 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 10/11/2024 |
| Number 202441002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/11/2024 |
| Number 202441002 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 10/11/2024 |
