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 202417006 UILC 101.00-00 Sijè Certain Death Benefits (Excluded v. Not Excluded From Gross Income) Dat Piblikasyon 04/26/2024
Nimewo 202417006 UILC 101.01-00 Sijè Life Insurance Proceeds Payable by Reason of Death Dat Piblikasyon 04/26/2024
Nimewo 202417006 UILC 101.01-02 Sijè Transfer for Consideration Dat Piblikasyon 04/26/2024
Nimewo 202417006 UILC 1502.00-00 Sijè Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Dat Piblikasyon 04/26/2024
Nimewo 202417006 UILC 1502.13-00 Sijè Intercompany Transactions Dat Piblikasyon 04/26/2024
Nimewo 202417005 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/26/2024
Nimewo 202417005 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/26/2024
Nimewo 202417005 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/26/2024
Nimewo 202417004 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/26/2024
Nimewo 202417004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/26/2024
Nimewo 202417004 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/26/2024
Nimewo 202417003 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/26/2024
Nimewo 202417003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/26/2024
Nimewo 202417003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/26/2024
Nimewo 202417002 UILC 168.24-01 Sijè Normalization Rules Dat Piblikasyon 04/26/2024
Nimewo 202417001 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 04/26/2024
Nimewo 202417001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/26/2024
Nimewo 202417000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 04/26/2024
Nimewo 202416019 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 04/19/2024
Nimewo 202416018 UILC 4942.03-07 Sijè Set-Asides Dat Piblikasyon 04/19/2024
Nimewo 202416017 UILC 431.00-00 Sijè Minimum Funding Standards for Multiemployer Plans Dat Piblikasyon 04/19/2024
Nimewo 202416016 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 04/19/2024
Nimewo 202416015 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 04/16/2024
Nimewo 202416015 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 04/16/2024
Nimewo 202416015 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 04/16/2024