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 202332018 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 08/11/2023
Nimewo 202332017 UILC 501.08-00 Sijè Fraternal Beneficiary Societies (See Also 0501.03-09) Dat Piblikasyon 08/11/2023
Nimewo 202332016 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 08/11/2023
Nimewo 202332016 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 08/11/2023
Nimewo 202332015 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 08/11/2023
Nimewo 202332015 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 08/11/2023
Nimewo 202332014 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 08/11/2023
Nimewo 202332014 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 08/11/2023
Nimewo 202332014 UILC 501.36-00 Sijè Business Activities Dat Piblikasyon 08/11/2023
Nimewo 202332013 UILC 2056A.00-00 Sijè Qualified Domestic Trusts (Deductible v. Not Deductible) Dat Piblikasyon 08/11/2023
Nimewo 202332013 UILC 9100.22-00 Sijè Other Dat Piblikasyon 08/11/2023
Nimewo 202332012 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/11/2023
Nimewo 202332011 UILC 642.03-00 Sijè Charitable Deduction Dat Piblikasyon 08/11/2023
Nimewo 202332011 UILC 691.00-00 Sijè Recipients of Income in Respect of Decedents Dat Piblikasyon 08/11/2023
Nimewo 202332010 UILC 9100.12-00 Sijè Section 663; Special Rules Applicable to Sections 661 and 662 Dat Piblikasyon 08/11/2023
Nimewo 202332009 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 08/11/2023
Nimewo 202332009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/11/2023
Nimewo 202332008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/11/2023
Nimewo 202332007 UILC 163.10-13 Sijè (TCJA) Exemptions, elections and exceptions (including allocations) Dat Piblikasyon 08/11/2023
Nimewo 202332007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/11/2023
Nimewo 202332006 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 08/11/2023
Nimewo 202332006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/11/2023
Nimewo 202332006 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 08/11/2023
Nimewo 202332005 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 08/11/2023
Nimewo 202332004 UILC 9100.26-00 Sijè Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year Dat Piblikasyon 08/11/2023