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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 202516009 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 04/18/2025
Nimewo 202516008 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 04/18/2025
Nimewo 202516008 UILC 501.32-01 Sijè Distribution of Assets to Private Individuals Dat Piblikasyon 04/18/2025
Nimewo 202516008 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 04/18/2025
Nimewo 202516007 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 04/18/2025
Nimewo 202516006 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 04/18/2025
Nimewo 202516006 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 04/18/2025
Nimewo 202516006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/18/2025
Nimewo 202516006 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 04/18/2025
Nimewo 202516005 UILC 1502.00-00 Sijè Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Dat Piblikasyon 04/18/2025
Nimewo 202516005 UILC 1502.13-00 Sijè Intercompany Transactions Dat Piblikasyon 04/18/2025
Nimewo 202516004 UILC 336.05-00 Sijè Stock Sales and Distributions Treated as Asset Transfers Dat Piblikasyon 04/18/2025
Nimewo 202516004 UILC 9100.22-00 Sijè Other Dat Piblikasyon 04/18/2025
Nimewo 202516003 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 04/18/2025
Nimewo 202516003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/18/2025
Nimewo 202516003 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 04/18/2025
Nimewo 202516002 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/18/2025
Nimewo 202516001 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/18/2025
Nimewo 202516001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/18/2025
Nimewo 202516001 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/18/2025
Nimewo 202516000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 04/18/2025
Nimewo 202515018 UILC 4945.04-04 Sijè Grants to Individual Dat Piblikasyon 04/11/2025
Nimewo 202515017 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 04/11/2025
Nimewo 202515016 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 04/11/2025
Nimewo 202515016 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 04/11/2025