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 2076 - 2100 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202417006 | UILC 101.00-00 | Subject Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | Release Date 04/26/2024 |
| Number 202417006 | UILC 101.01-00 | Subject Life Insurance Proceeds Payable by Reason of Death | Release Date 04/26/2024 |
| Number 202417006 | UILC 101.01-02 | Subject Transfer for Consideration | Release Date 04/26/2024 |
| Number 202417006 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 04/26/2024 |
| Number 202417006 | UILC 1502.13-00 | Subject Intercompany Transactions | Release Date 04/26/2024 |
| Number 202417005 | UILC 7701.00-00 | Subject Definitions | Release Date 04/26/2024 |
| Number 202417005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/26/2024 |
| Number 202417005 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 04/26/2024 |
| Number 202417004 | UILC 7701.00-00 | Subject Definitions | Release Date 04/26/2024 |
| Number 202417004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/26/2024 |
| Number 202417004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 04/26/2024 |
| Number 202417003 | UILC 7701.00-00 | Subject Definitions | Release Date 04/26/2024 |
| Number 202417003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/26/2024 |
| Number 202417003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 04/26/2024 |
| Number 202417002 | UILC 168.24-01 | Subject Normalization Rules | Release Date 04/26/2024 |
| Number 202417001 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 04/26/2024 |
| Number 202417001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/26/2024 |
| Number 202417000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 04/26/2024 |
| Number 202416019 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 04/19/2024 |
| Number 202416018 | UILC 4942.03-07 | Subject Set-Asides | Release Date 04/19/2024 |
| Number 202416017 | UILC 431.00-00 | Subject Minimum Funding Standards for Multiemployer Plans | Release Date 04/19/2024 |
| Number 202416016 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 04/19/2024 |
| Number 202416015 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 04/16/2024 |
| Number 202416015 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 04/16/2024 |
| Number 202416015 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 04/16/2024 |
