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 202341007 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 10/13/2023
Nimewo 202341007 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 10/13/2023
Nimewo 202341007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/13/2023
Nimewo 202341007 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 10/13/2023
Nimewo 202341006 UILC 860D.01-00 Sijè Election Dat Piblikasyon 10/13/2023
Nimewo 202341006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/13/2023
Nimewo 202341005 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 10/13/2023
Nimewo 202341005 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/13/2023
Nimewo 202341004 UILC 2056.01-00 Sijè Terminable Interests Dat Piblikasyon 10/13/2023
Nimewo 202341004 UILC 2652.01-02 Sijè Special Election for QTIP Dat Piblikasyon 10/13/2023
Nimewo 202341004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/13/2023
Nimewo 202341003 UILC 72.00-00 Sijè Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Dat Piblikasyon 10/13/2023
Nimewo 202341002 UILC 72.00-00 Sijè Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Dat Piblikasyon 10/13/2023
Nimewo 202341001 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 10/13/2023
Nimewo 202341001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/13/2023
Nimewo 202341000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 10/13/2023
Nimewo 202340023 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 10/06/2023
Nimewo 202340022 UILC 430.00-00 Sijè Minimum funding standards for single-employer defined benefit pension plans Dat Piblikasyon 10/06/2023
Nimewo 202340021 UILC 430.00-00 Sijè Minimum funding standards for single-employer defined benefit pension plans Dat Piblikasyon 10/06/2023
Nimewo 202340020 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 10/06/2023
Nimewo 202340020 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 10/06/2023
Nimewo 202340019 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 10/06/2023
Nimewo 202340018 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 10/06/2023
Nimewo 202340017 UILC 1502.21-00 Sijè Consolidated Net Operating Loss Deduction Dat Piblikasyon 10/06/2023
Nimewo 202340017 UILC 9100.22-00 Sijè Other Dat Piblikasyon 10/06/2023