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 226 - 250 of 75321
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202505008 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 01/31/2025 |
| Number 202505008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505008 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505007 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505007 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 01/31/2025 |
| Number 202505007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505007 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505006 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505006 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 01/31/2025 |
| Number 202505006 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505006 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505005 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505005 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 01/31/2025 |
| Number 202505005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505005 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505004 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505004 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 01/31/2025 |
| Number 202505004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505004 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505003 | UILC 7701.00-00 | Subject Definitions | Release Date 01/31/2025 |
| Number 202505003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/31/2025 |
| Number 202505002 | UILC 213.00-00 | Subject Medical, Dental, etc., Expenses | Release Date 01/31/2025 |
| Number 202505001 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 01/31/2025 |
| Number 202505001 | UILC 355.01-00 | Subject Spin-Off | Release Date 01/31/2025 |
