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 202529008 UILC 59A.03-05 Sijè Services Cost Method Exception Dat Piblikasyon 07/18/2025
Nimewo 202529007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/18/2025
Nimewo 202529007 UILC 362.00-00 Sijè Basis to Corporations Dat Piblikasyon 07/18/2025
Nimewo 202529007 UILC 362.01-00 Sijè Property Acquired in Reorganizations and Transfers by Controlling Stockholders Dat Piblikasyon 07/18/2025
Nimewo 202529006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/18/2025
Nimewo 202529006 UILC 362.00-00 Sijè Basis to Corporations Dat Piblikasyon 07/18/2025
Nimewo 202529006 UILC 362.01-00 Sijè Property Acquired in Reorganizations and Transfers by Controlling Stockholders Dat Piblikasyon 07/18/2025
Nimewo 202529005 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/18/2025
Nimewo 202529005 UILC 362.00-00 Sijè Basis to Corporations Dat Piblikasyon 07/18/2025
Nimewo 202529005 UILC 362.01-00 Sijè Property Acquired in Reorganizations and Transfers by Controlling Stockholders Dat Piblikasyon 07/18/2025
Nimewo 202529004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/18/2025
Nimewo 202529004 UILC 362.00-00 Sijè Basis to Corporations Dat Piblikasyon 07/18/2025
Nimewo 202529004 UILC 362.01-00 Sijè Property Acquired in Reorganizations and Transfers by Controlling Stockholders Dat Piblikasyon 07/18/2025
Nimewo 202529003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/18/2025
Nimewo 202529003 UILC 362.00-00 Sijè Basis to Corporations Dat Piblikasyon 07/18/2025
Nimewo 202529003 UILC 362.01-00 Sijè Property Acquired in Reorganizations and Transfers by Controlling Stockholders Dat Piblikasyon 07/18/2025
Nimewo 202529002 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 07/18/2025
Nimewo 202529002 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 07/18/2025
Nimewo 202529001 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 07/18/2025
Nimewo 202529001 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 07/18/2025
Nimewo 202529001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/18/2025
Nimewo 202529001 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 07/18/2025
Nimewo 202529000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 07/18/2025
Nimewo 202528013 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 07/11/2025
Nimewo 202528012 UILC 1295.00-00 Sijè Qualified Electing Fund Dat Piblikasyon 07/11/2025