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 202335008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/01/2023
Nimewo 202335007 UILC 7872.05-00 Sijè Types of Below Market Loans Subject to Section 7872 Dat Piblikasyon 09/01/2023
Nimewo 202335007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/01/2023
Nimewo 202335006 UILC 7872.05-00 Sijè Types of Below Market Loans Subject to Section 7872 Dat Piblikasyon 09/01/2023
Nimewo 202335006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/01/2023
Nimewo 202335005 UILC 856.01-00 Sijè Income Requirements Dat Piblikasyon 09/01/2023
Nimewo 202335004 UILC 856.01-00 Sijè Income Requirements Dat Piblikasyon 09/01/2023
Nimewo 202335003 UILC 9100.20-00 Sijè Section 1502; Election to File Consolidated Return Dat Piblikasyon 09/01/2023
Nimewo 202335002 UILC 1031.00-00 Sijè Exchange of Property Held for Productive Use or Investment Dat Piblikasyon 09/01/2023
Nimewo 202335001 UILC 1502.93-00 Sijè Intercompany Transactions Dat Piblikasyon 09/01/2023
Nimewo 202335001 UILC 1502.99-00 Sijè Regulations Governing Consolidated Returns--Issue Not Contained in Present List Dat Piblikasyon 09/01/2023
Nimewo 202335001 UILC 367.00-00 Sijè Foreign Corporations Dat Piblikasyon 09/01/2023
Nimewo 202335001 UILC 367.30-00 Sijè Transfers of Intangible Property to Foreign Corporations Under Section 367(d) Dat Piblikasyon 09/01/2023
Nimewo 202335001 UILC 951A.00-00 Sijè Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Dat Piblikasyon 09/01/2023
Nimewo 202335000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 09/01/2023
Nimewo 202334021 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 08/25/2023
Nimewo 202334020 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 08/25/2023
Nimewo 202334019 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 08/25/2023
Nimewo 202334018 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 08/25/2023
Nimewo 202334017 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 08/25/2023
Nimewo 202334016 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 08/25/2023
Nimewo 202334015 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 08/25/2023
Nimewo 202334015 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/25/2023
Nimewo 202334015 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 08/25/2023
Nimewo 202334014 UILC 1502.00-00 Sijè Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Dat Piblikasyon 08/25/2023