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 201 - 225 of 75321
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202505019 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/31/2025 |
| Number 202505018 | UILC 412.00-00 | Subject Minimum Funding Standards | Release Date 01/31/2025 |
| Number 202505018 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 01/31/2025 |
| Number 202505017 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/31/2025 |
| Number 202505017 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505016 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505015 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505015 | UILC 9100.22-00 | Subject Other | Release Date 01/31/2025 |
| Number 202505015 | UILC 951A.00-00 | Subject Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | Release Date 01/31/2025 |
| Number 202505015 | UILC 951A.02-00 | Subject Net CFC Tested Income | Release Date 01/31/2025 |
| Number 202505014 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505014 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505014 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505013 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 01/31/2025 |
| Number 202505013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505012 | UILC 7701.00-00 | Subject Definitions | Release Date 01/31/2025 |
| Number 202505012 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/31/2025 |
| Number 202505011 | UILC 336.05-00 | Subject Stock Sales and Distributions Treated as Asset Transfers | Release Date 01/31/2025 |
| Number 202505011 | UILC 9100.22-00 | Subject Other | Release Date 01/31/2025 |
| Number 202505010 | UILC 7701.00-00 | Subject Definitions | Release Date 01/31/2025 |
| Number 202505010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/31/2025 |
| Number 202505009 | UILC 1400Z.01-00 | Subject Designation of Opportunity Zones | Release Date 01/31/2025 |
| Number 202505009 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 01/31/2025 |
| Number 202505009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505008 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
