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 201828010 UILC 167.22-01 Sijè Normalization Rules Dat Piblikasyon 07/13/2018
Nimewo 201828009 UILC 856.00-00 Sijè Definition of Real Estate Investment Trust Dat Piblikasyon 07/13/2018
Nimewo 201828008 UILC 856.00-00 Sijè Definition of Real Estate Investment Trust Dat Piblikasyon 07/13/2018
Nimewo 201828007 UILC 4975.04-03 Sijè Qualifying Employer Real Property/Securities Dat Piblikasyon 07/13/2018
Nimewo 201828006 UILC 1502.13-00 Sijè Intercompany Transactions Dat Piblikasyon 07/13/2018
Nimewo 201828006 UILC 263.00-00 Sijè Capital Expenditures (Deductible v. Not Deductible) Dat Piblikasyon 07/13/2018
Nimewo 201828005 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/13/2018
Nimewo 201828005 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 07/13/2018
Nimewo 201828004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/13/2018
Nimewo 201828004 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 07/13/2018
Nimewo 201828003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/13/2018
Nimewo 201828003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 07/13/2018
Nimewo 201828002 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/13/2018
Nimewo 201828002 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 07/13/2018
Nimewo 201828001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/13/2018
Nimewo 201828001 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 07/13/2018
Nimewo 201828000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 07/13/2018
Nimewo 201827014 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 07/06/2018
Nimewo 201827014 UILC 501.09-00 Sijè Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) Dat Piblikasyon 07/06/2018
Nimewo 201827013 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 07/06/2018
Nimewo 201827013 UILC 501.03-04 Sijè Unincorporated Associations Dat Piblikasyon 07/06/2018
Nimewo 201827012 UILC 6334.00-00 Sijè Property Exempt From Levy Dat Piblikasyon 07/06/2018
Nimewo 201827011 UILC 246.05-02 Sijè Holding Periods Dat Piblikasyon 07/06/2018
Nimewo 201827010 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 07/06/2018
Nimewo 201827010 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 07/06/2018