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 202411011 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 03/15/2024
Nimewo 202411011 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/15/2024
Nimewo 202411011 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 03/15/2024
Nimewo 202411010 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 03/15/2024
Nimewo 202411010 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 03/15/2024
Nimewo 202411010 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/15/2024
Nimewo 202411010 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 03/15/2024
Nimewo 202411009 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 03/15/2024
Nimewo 202411009 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 03/15/2024
Nimewo 202411009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/15/2024
Nimewo 202411009 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 03/15/2024
Nimewo 202411008 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 03/15/2024
Nimewo 202411008 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 03/15/2024
Nimewo 202411008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/15/2024
Nimewo 202411008 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 03/15/2024
Nimewo 202411007 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 03/15/2024
Nimewo 202411007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/15/2024
Nimewo 202411006 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 03/15/2024
Nimewo 202411006 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 03/15/2024
Nimewo 202411005 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 03/15/2024
Nimewo 202411004 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 03/15/2024
Nimewo 202411003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 03/15/2024
Nimewo 202411002 UILC 9100.22-00 Sijè Other Dat Piblikasyon 03/15/2024
Nimewo 202411002 UILC 992.02-00 Sijè Election Dat Piblikasyon 03/15/2024
Nimewo 202411001 UILC 1361.03-00 Sijè Certain Trusts Permitted as Shareholders Dat Piblikasyon 03/15/2024