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 202328021 UILC 501.03-19 Sijè Public Recreation Facilities and Athletic Organizations Dat Piblikasyon 07/14/2023
Nimewo 202328020 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 07/14/2023
Nimewo 202328019 UILC 1276.00-00 Sijè Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income Dat Piblikasyon 07/14/2023
Nimewo 202328019 UILC 1276.03-00 Sijè Treatment of Nonrecognition Transactions Dat Piblikasyon 07/14/2023
Nimewo 202328019 UILC 1276.03-01 Sijè Transferred Basis Property Dat Piblikasyon 07/14/2023
Nimewo 202328019 UILC 1276.04-00 Sijè Special Rules Dat Piblikasyon 07/14/2023
Nimewo 202328019 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 07/14/2023
Nimewo 202328019 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 07/14/2023
Nimewo 202328019 UILC 368.00-00 Sijè Definitions Relating to Corporate Reorganizations Dat Piblikasyon 07/14/2023
Nimewo 202328019 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 07/14/2023
Nimewo 202328019 UILC 832.00-00 Sijè Insurance Company Taxable Income Dat Piblikasyon 07/14/2023
Nimewo 202328018 UILC 4943.00-00 Sijè Excise Taxes on Excess Business Holdings Dat Piblikasyon 07/14/2023
Nimewo 202328017 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 07/14/2023
Nimewo 202328016 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 07/14/2023
Nimewo 202328015 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 07/14/2023
Nimewo 202328014 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 07/14/2023
Nimewo 202328013 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 07/14/2023
Nimewo 202328012 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 07/14/2023
Nimewo 202328011 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 07/14/2023
Nimewo 202328010 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 07/14/2023
Nimewo 202328009 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 07/14/2023
Nimewo 202328008 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 07/14/2023
Nimewo 202328007 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 07/14/2023
Nimewo 202328006 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 07/14/2023
Nimewo 202328006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/14/2023