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 75547
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201442042 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/17/2014 |
| Number 201442042 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/17/2014 |
| Number 201442041 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 10/17/2014 |
| Number 201442041 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442040 | UILC 7701.00-00 | Subject Definitions | Release Date 10/17/2014 |
| Number 201442040 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442040 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442039 | UILC 7701.00-00 | Subject Definitions | Release Date 10/17/2014 |
| Number 201442039 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442038 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/17/2014 |
| Number 201442037 | UILC 103.02-02 | Subject On Behalf Of | Release Date 10/17/2014 |
| Number 201442037 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 10/17/2014 |
| Number 201442036 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442036 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442035 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442035 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442034 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442034 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442033 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442033 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442032 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442032 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442031 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
| Number 201442031 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/17/2014 |
| Number 201442030 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/17/2014 |
