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 202336014 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 09/08/2023
Nimewo 202336013 UILC 7872.05-00 Sijè Types of Below Market Loans Subject to Section 7872 Dat Piblikasyon 09/08/2023
Nimewo 202336013 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/08/2023
Nimewo 202336012 UILC 7872.05-00 Sijè Types of Below Market Loans Subject to Section 7872 Dat Piblikasyon 09/08/2023
Nimewo 202336012 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/08/2023
Nimewo 202336011 UILC 7872.05-00 Sijè Types of Below Market Loans Subject to Section 7872 Dat Piblikasyon 09/08/2023
Nimewo 202336011 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/08/2023
Nimewo 202336010 UILC 7872.05-00 Sijè Types of Below Market Loans Subject to Section 7872 Dat Piblikasyon 09/08/2023
Nimewo 202336010 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/08/2023
Nimewo 202336009 UILC 7872.05-00 Sijè Types of Below Market Loans Subject to Section 7872 Dat Piblikasyon 09/08/2023
Nimewo 202336009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/08/2023
Nimewo 202336008 UILC 7872.05-00 Sijè Types of Below Market Loans Subject to Section 7872 Dat Piblikasyon 09/08/2023
Nimewo 202336008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/08/2023
Nimewo 202336007 UILC 7872.05-00 Sijè Types of Below Market Loans Subject to Section 7872 Dat Piblikasyon 09/08/2023
Nimewo 202336007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/08/2023
Nimewo 202336006 UILC 336.00-00 Sijè Gain or Loss Recognized on Property Distributed in Complete Liquidation Dat Piblikasyon 09/08/2023
Nimewo 202336006 UILC 336.05-00 Sijè Stock Sales and Distributions Treated as Asset Transfers Dat Piblikasyon 09/08/2023
Nimewo 202336006 UILC 9100.22-00 Sijè Other Dat Piblikasyon 09/08/2023
Nimewo 202336005 UILC 336.00-00 Sijè Gain or Loss Recognized on Property Distributed in Complete Liquidation Dat Piblikasyon 09/08/2023
Nimewo 202336005 UILC 336.05-00 Sijè Stock Sales and Distributions Treated as Asset Transfers Dat Piblikasyon 09/08/2023
Nimewo 202336005 UILC 9100.22-00 Sijè Other Dat Piblikasyon 09/08/2023
Nimewo 202336004 UILC 336.00-00 Sijè Gain or Loss Recognized on Property Distributed in Complete Liquidation Dat Piblikasyon 09/08/2023
Nimewo 202336004 UILC 336.05-00 Sijè Stock Sales and Distributions Treated as Asset Transfers Dat Piblikasyon 09/08/2023
Nimewo 202336004 UILC 9100.22-00 Sijè Other Dat Piblikasyon 09/08/2023
Nimewo 202336003 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 09/08/2023