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 2351 - 2375 of 75629
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202406007 | UILC 118.01-00 | Subject Contributions by Shareholders | Release Date 02/09/2024 |
| Number 202406007 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 02/09/2024 |
| Number 202406007 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 02/09/2024 |
| Number 202406007 | UILC 305.04-00 | Subject Disproportionate Distributions | Release Date 02/09/2024 |
| Number 202406006 | UILC 118.01-00 | Subject Contributions by Shareholders | Release Date 02/09/2024 |
| Number 202406006 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 02/09/2024 |
| Number 202406006 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 02/09/2024 |
| Number 202406006 | UILC 305.04-00 | Subject Disproportionate Distributions | Release Date 02/09/2024 |
| Number 202406005 | UILC 118.01-00 | Subject Contributions by Shareholders | Release Date 02/09/2024 |
| Number 202406005 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 02/09/2024 |
| Number 202406005 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 02/09/2024 |
| Number 202406005 | UILC 305.04-00 | Subject Disproportionate Distributions | Release Date 02/09/2024 |
| Number 202406004 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 02/09/2024 |
| Number 202406004 | UILC 1502.75-00 | Subject Filing Requirements | Release Date 02/09/2024 |
| Number 202406004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/09/2024 |
| Number 202406004 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 02/09/2024 |
| Number 202406003 | UILC 1400Z.02-00 | Subject Special Rules for Capital Gains Invested in Opportunity Zones | Release Date 02/09/2024 |
| Number 202406003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/09/2024 |
| Number 202406002 | UILC 118.01-00 | Subject Contributions by Shareholders | Release Date 02/09/2024 |
| Number 202406002 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 02/09/2024 |
| Number 202406002 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 02/09/2024 |
| Number 202406002 | UILC 305.04-00 | Subject Disproportionate Distributions | Release Date 02/09/2024 |
| Number 202406001 | UILC 118.01-00 | Subject Contributions by Shareholders | Release Date 02/09/2024 |
| Number 202406001 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 02/09/2024 |
| Number 202406001 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 02/09/2024 |
