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 22951 - 22975 of 75547
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201419009 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 05/09/2014 |
| Number 201419008 | UILC 45.00-00 | Subject Electricity Produced from Certain Renewable Sources | Release Date 05/09/2014 |
| Number 201419007 | UILC 831.03-00 | Subject Whether Company Qualifies as Insurance Company | Release Date 05/09/2014 |
| Number 201419006 | UILC 45.00-00 | Subject Electricity Produced from Certain Renewable Sources | Release Date 05/09/2014 |
| Number 201419005 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 05/09/2014 |
| Number 201419005 | UILC 355.01-00 | Subject Spin-Off | Release Date 05/09/2014 |
| Number 201419005 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 05/09/2014 |
| Number 201419005 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 05/09/2014 |
| Number 201419004 | UILC 2632.02-00 | Subject Deemed Allocation to Certain Lifetime Direct Skips | Release Date 05/09/2014 |
| Number 201419004 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 05/09/2014 |
| Number 201419004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/09/2014 |
| Number 201419003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/09/2014 |
| Number 201419003 | UILC 7701.00-00 | Subject Definitions | Release Date 05/09/2014 |
| Number 201419003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/09/2014 |
| Number 201419002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/09/2014 |
| Number 201419002 | UILC 7701.00-00 | Subject Definitions | Release Date 05/09/2014 |
| Number 201419002 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/09/2014 |
| Number 201419001 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 05/09/2014 |
| Number 201419001 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 05/09/2014 |
| Number 201419001 | UILC 1015.00-00 | Subject Basis of Property Acquired by Gift or Transfer in Trust | Release Date 05/09/2014 |
| Number 201419001 | UILC 2519.00-00 | Subject Disposition of Certain Life Estates | Release Date 05/09/2014 |
| Number 201419001 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 05/09/2014 |
| Number 201418067 | UILC 509.01-00 | Subject Definitions | Release Date 05/02/2014 |
| Number 201418066 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 05/02/2014 |
| Number 201418065 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 05/02/2014 |
