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.
- Enter a term in the Find box.
- Click the Search button.
Showing 21576 - 21600 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201442018 | UILC 9100.19-00 | Subject Extension of Time For Filing Return | Release Date 10/17/2014 |
| Number 201442017 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 10/17/2014 |
| Number 201442016 | UILC 1361.00-00 | Subject Definitions | Release Date 10/17/2014 |
| Number 201442015 | UILC 1022.00-00 | Subject Basis Rules Applicable to the Estates of Decedents Dying in 2010 | Release Date 10/17/2014 |
| Number 201442015 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442014 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/17/2014 |
| Number 201442013 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 10/17/2014 |
| Number 201442013 | UILC 9100.22-00 | Subject Other | Release Date 10/17/2014 |
| Number 201442012 | UILC 7701.00-00 | Subject Definitions | Release Date 10/17/2014 |
| Number 201442012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442012 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442011 | UILC 7701.00-00 | Subject Definitions | Release Date 10/17/2014 |
| Number 201442011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442011 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442009 | UILC 7701.00-00 | Subject Definitions | Release Date 10/17/2014 |
| Number 201442009 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442008 | UILC 7701.00-00 | Subject Definitions | Release Date 10/17/2014 |
| Number 201442008 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442006 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 10/17/2014 |
| Number 201442005 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 10/17/2014 |
| Number 201442004 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 10/17/2014 |
| Number 201442003 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 10/17/2014 |
| Number 201442003 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 10/17/2014 |
