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 202343023 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/27/2023
Nimewo 202343022 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 10/27/2023
Nimewo 202343022 UILC 1361.01-03 Sijè Non-Resident Alien as Shareholder Dat Piblikasyon 10/27/2023
Nimewo 202343022 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 10/27/2023
Nimewo 202343022 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 10/27/2023
Nimewo 202343022 UILC 1362.02-02 Sijè Ceases to be Small Business Corporation Dat Piblikasyon 10/27/2023
Nimewo 202343022 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 10/27/2023
Nimewo 202343021 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343021 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343020 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343020 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343019 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343019 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343018 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343018 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343017 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343017 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343016 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343016 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343015 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343015 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343014 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343014 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343013 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343013 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023