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 202445001 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 11/08/2024
Nimewo 202445001 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 11/08/2024
Nimewo 202445000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 11/08/2024
Nimewo 202444012 UILC 501-03.00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 11/01/2024
Nimewo 202444012 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 11/01/2024
Nimewo 202444011 UILC 501-03.00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 11/01/2024
Nimewo 202444010 UILC 501-03.00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 11/01/2024
Nimewo 202444009 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 11/01/2024
Nimewo 202444009 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 11/01/2024
Nimewo 202444008 UILC 9999.00-00 Sijè Miscellaneous Issues Dat Piblikasyon 11/01/2024
Nimewo 202444007 UILC 6221B.00-00 Sijè Tax Treatment Determined At Partnership Level-BBA Dat Piblikasyon 11/01/2024
Nimewo 202444007 UILC 6225B.01-00 Sijè Determination of Imputed Underpayments - BBA Dat Piblikasyon 11/01/2024
Nimewo 202444006 UILC 6221B.00-00 Sijè Tax Treatment Determined At Partnership Level-BBA Dat Piblikasyon 11/01/2024
Nimewo 202444006 UILC 6225B.01-00 Sijè Determination of Imputed Underpayments - BBA Dat Piblikasyon 11/01/2024
Nimewo 202444005 UILC 6512.02-01 Sijè Statute of Limitations to Recover Overpayments Dat Piblikasyon 11/01/2024
Nimewo 202444004 UILC 6225.01-00 Sijè Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) Dat Piblikasyon 11/01/2024
Nimewo 202444003 UILC 72.00-00 Sijè Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Dat Piblikasyon 11/01/2024
Nimewo 202444002 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 11/01/2024
Nimewo 202444002 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 11/01/2024
Nimewo 202444002 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/01/2024
Nimewo 202444002 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 11/01/2024
Nimewo 202444001 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/01/2024
Nimewo 202444000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 11/01/2024
Nimewo 202443026 UILC 4945.04-04 Sijè Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue Dat Piblikasyon 10/25/2024
Nimewo 202443025 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 10/25/2024