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 202417023 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 04/26/2024
Nimewo 202417022 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 04/26/2024
Nimewo 202417021 UILC 461.01-00 Sijè Accrual Method Dat Piblikasyon 04/26/2024
Nimewo 202417021 UILC 461.06-01 Sijè Accrual Basis Dat Piblikasyon 04/26/2024
Nimewo 202417020 UILC 6223B.00-00 Sijè Designation of Partnership Representative Dat Piblikasyon 04/26/2024
Nimewo 202417020 UILC 6231B.00-00 Sijè Notice of Proceedings and Adjustments Dat Piblikasyon 04/26/2024
Nimewo 202417019 UILC 6103.02-02 Sijè Return Information Dat Piblikasyon 04/26/2024
Nimewo 202417018 UILC 6232.00-00 R 1988 Sijè Extension of Subchapter To Windfall Profits Tax (Repealed) Dat Piblikasyon 04/26/2024
Nimewo 202417017 UILC 6232.00-00 R 1988 Sijè Extension of Subchapter To Windfall Profits Tax (Repealed) Dat Piblikasyon 04/26/2024
Nimewo 202417016 UILC 6103.08-01 Sijè Disclosure within the Department of Treasury Dat Piblikasyon 04/26/2024
Nimewo 202417015 UILC 7453.05-00 Sijè Filing of All Documents Dat Piblikasyon 04/26/2024
Nimewo 202417014 UILC 6225B.01-00 Sijè Determination of Imputed Underpayments - BBA Dat Piblikasyon 04/26/2024
Nimewo 202417014 UILC 6231B.00-00 Sijè Notice of Proceedings and Adjustments Dat Piblikasyon 04/26/2024
Nimewo 202417013 UILC 6231B.00-00 Sijè Notice of Proceedings and Adjustments Dat Piblikasyon 04/26/2024
Nimewo 202417012 UILC 2010.04-00 Sijè Portability Election under section 2010(c)(5)(A) Dat Piblikasyon 04/26/2024
Nimewo 202417012 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 04/26/2024
Nimewo 202417011 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 04/26/2024
Nimewo 202417010 UILC 401.00-00 Sijè Qualified Pension, Profit-Sharing, and Stock Bonus Plan Dat Piblikasyon 04/26/2024
Nimewo 202417009 UILC 457.00-00 Sijè Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Dat Piblikasyon 04/26/2024
Nimewo 202417009 UILC 457.09-00 Sijè Special Rules Dat Piblikasyon 04/26/2024
Nimewo 202417009 UILC 457.09-08 Sijè Length of Service Award Plans Dat Piblikasyon 04/26/2024
Nimewo 202417008 UILC 1504.00-00 Sijè Definitions Dat Piblikasyon 04/26/2024
Nimewo 202417008 UILC 1504.02-00 Sijè Includible Corporation v. Not an Includible Corporation Dat Piblikasyon 04/26/2024
Nimewo 202417007 UILC 2010.04-00 Sijè Portability Election under section 2010(c)(5)(A) Dat Piblikasyon 04/26/2024
Nimewo 202417007 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 04/26/2024