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 202315004 UILC 1361.03-02 Sijè Qualified Subchapter S Trusts Dat Piblikasyon 04/14/2023
Nimewo 202315004 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 04/14/2023
Nimewo 202315004 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 04/14/2023
Nimewo 202315004 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/14/2023
Nimewo 202315003 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/14/2023
Nimewo 202315002 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 04/14/2023
Nimewo 202315002 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/14/2023
Nimewo 202315001 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 04/14/2023
Nimewo 202315001 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 04/14/2023
Nimewo 202315001 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/14/2023
Nimewo 202315000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 04/14/2023
Nimewo 202314016 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 04/07/2023
Nimewo 202314016 UILC 501.03-05 Sijè Corporations Dat Piblikasyon 04/07/2023
Nimewo 202314016 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 04/07/2023
Nimewo 202314015 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/07/2023
Nimewo 202314015 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 04/07/2023
Nimewo 202314014 UILC 1502.21-00 Sijè Consolidated Net Operating Loss Deduction Dat Piblikasyon 04/07/2023
Nimewo 202314014 UILC 9100.22-00 Sijè Other Dat Piblikasyon 04/07/2023
Nimewo 202314013 UILC 992.02-00 Sijè Election Dat Piblikasyon 04/07/2023
Nimewo 202314012 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 04/07/2023
Nimewo 202314012 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/07/2023
Nimewo 202314011 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/07/2023
Nimewo 202314011 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/07/2023
Nimewo 202314010 UILC 856.00-00 Sijè Definition of Real Estate Investment Trust Dat Piblikasyon 04/07/2023
Nimewo 202314010 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/07/2023