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 201831008 UILC 1362.01-00 Sijè Eligible v. Ineligible Dat Piblikasyon 08/03/2018
Nimewo 201831008 UILC 1362.01-01 Sijè Shareholder Consent Dat Piblikasyon 08/03/2018
Nimewo 201831007 UILC 4942.00-00 Sijè Taxes on Failure to Distribute Income Dat Piblikasyon 08/03/2018
Nimewo 201831007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/03/2018
Nimewo 201831006 UILC 402.01-00 Sijè Exempt Trust Dat Piblikasyon 08/03/2018
Nimewo 201831006 UILC 415.02-01 Sijè Annual Addition Dat Piblikasyon 08/03/2018
Nimewo 201831006 UILC 72.00-00 Sijè Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Dat Piblikasyon 08/03/2018
Nimewo 201831005 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 08/03/2018
Nimewo 201831005 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 08/03/2018
Nimewo 201831005 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 08/03/2018
Nimewo 201831005 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 08/03/2018
Nimewo 201831004 UILC 408.00-00 Sijè Individual Retirement Accounts Dat Piblikasyon 08/03/2018
Nimewo 201831003 UILC 2511.18-00 Sijè Renunciation of Testate or Intestate Share Dat Piblikasyon 08/03/2018
Nimewo 201831002 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 08/03/2018
Nimewo 201831002 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/03/2018
Nimewo 201831002 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 08/03/2018
Nimewo 201831001 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 08/03/2018
Nimewo 201831001 UILC 1361.01-00 Sijè Small Business Corporation v. Not a Small Business Corporation Dat Piblikasyon 08/03/2018
Nimewo 201831001 UILC 1361.01-02 Sijè Shareholder Not an Individual or Permitted Trust or Estate Dat Piblikasyon 08/03/2018
Nimewo 201831000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 08/03/2018
Nimewo 201830026 UILC 431.00-00 Sijè Minimum Funding Standards for Multiemployer Plans Dat Piblikasyon 07/27/2018
Nimewo 201830025 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 07/27/2018
Nimewo 201830025 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 07/27/2018
Nimewo 201830024 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 07/27/2018
Nimewo 201830023 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 07/27/2018