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 202346013 UILC 6303.01-00 Sijè Lien Dat Piblikasyon 11/17/2023
Nimewo 202346012 UILC 6047.00-00 Sijè Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) Dat Piblikasyon 11/17/2023
Nimewo 202346012 UILC 6071.02-00 Sijè Certain Information Returns Dat Piblikasyon 11/17/2023
Nimewo 202346011 UILC 6047.00-00 Sijè Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) Dat Piblikasyon 11/17/2023
Nimewo 202346011 UILC 6071.02-00 Sijè Certain Information Returns Dat Piblikasyon 11/17/2023
Nimewo 202346010 UILC 7803.00-00 Sijè Other Personnel Dat Piblikasyon 11/17/2023
Nimewo 202346009 UILC 6221B.00-00 Sijè Tax Treatment Determined At Partnership Level-BBA Dat Piblikasyon 11/17/2023
Nimewo 202346009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/17/2023
Nimewo 202346008 UILC 856.01-00 Sijè Income Requirements Dat Piblikasyon 11/17/2023
Nimewo 202346007 UILC 42.00-00 Sijè Low-Income Housing Credit Dat Piblikasyon 11/17/2023
Nimewo 202346007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/17/2023
Nimewo 202346007 UILC 9100.01-00 Sijè Section 42; Low-Income Housing Credit Dat Piblikasyon 11/17/2023
Nimewo 202346006 UILC 2632.03-00 Sijè Allocation of Unused GST Exemption Dat Piblikasyon 11/17/2023
Nimewo 202346006 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 11/17/2023
Nimewo 202346006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/17/2023
Nimewo 202346005 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 11/17/2023
Nimewo 202346004 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 11/17/2023
Nimewo 202346004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/17/2023
Nimewo 202346003 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 11/17/2023
Nimewo 202346003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/17/2023
Nimewo 202346003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 11/17/2023
Nimewo 202346001 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 11/17/2023
Nimewo 202346000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 11/17/2023
Nimewo 202345015 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 11/10/2023
Nimewo 202345014 UILC 4942.03-07 Sijè Set-Asides Dat Piblikasyon 11/10/2023