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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
Nimewo 202506009 UILC 9100.22-00 Sijè Other Dat Piblikasyon 02/07/2025
Nimewo 202506008 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 02/07/2025
Nimewo 202506008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/07/2025
Nimewo 202506007 UILC 856.00-00 Sijè Definition of Real Estate Investment Trust Dat Piblikasyon 02/07/2025
Nimewo 202506007 UILC 856.01-00 Sijè Income Requirements Dat Piblikasyon 02/07/2025
Nimewo 202506007 UILC 856.02-00 Sijè Investment Requirements Dat Piblikasyon 02/07/2025
Nimewo 202506006 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 02/07/2025
Nimewo 202506006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/07/2025
Nimewo 202506006 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 02/07/2025
Nimewo 202506005 UILC 4980.00-00 Sijè Tax on Reversion of Qualified Plan Assets to Employer Dat Piblikasyon 02/07/2025
Nimewo 202506004 UILC 401.06-01 Sijè In General Dat Piblikasyon 02/07/2025
Nimewo 202506004 UILC 402.08-00 Sijè Rollover Contributions Dat Piblikasyon 02/07/2025
Nimewo 202506004 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 02/07/2025
Nimewo 202506004 UILC 642.03-00 Sijè Charitable Deduction Dat Piblikasyon 02/07/2025
Nimewo 202506004 UILC 691.01-00 Sijè Includibility of Item as Income in Respect of Decedent Generally Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 1032.00-00 Sijè Exchange of Stock for Property (Recognition v. Nonrecognition) Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 1361.01-02 Sijè Shareholder Not an Individual or Permitted Trust or Estate Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 1362.02-02 Sijè Ceases to be Small Business Corporation Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 83.00-00 Sijè Property Transferred in Connection With Performance of Services Dat Piblikasyon 02/07/2025
Nimewo 202506002 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 02/07/2025
Nimewo 202506002 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/07/2025
Nimewo 202506001 UILC 141.00-00 Sijè Private Activity Bond; Qualified Bond Dat Piblikasyon 02/07/2025
Nimewo 202506001 UILC 141.07-00 Sijè Management Contracts Dat Piblikasyon 02/07/2025