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 202410009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/08/2024
Nimewo 202410008 UILC 1400Z.01-00 Sijè Designation of Opportunity Zones Dat Piblikasyon 03/08/2024
Nimewo 202410008 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 03/08/2024
Nimewo 202410008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/08/2024
Nimewo 202410007 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 03/08/2024
Nimewo 202410007 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 03/08/2024
Nimewo 202410007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/08/2024
Nimewo 202410006 UILC 2032.00-00 Sijè Alternate Valuation Dat Piblikasyon 03/08/2024
Nimewo 202410006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/08/2024
Nimewo 202410005 UILC 856.01-00 Sijè Income Requirements Dat Piblikasyon 03/08/2024
Nimewo 202410004 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 03/08/2024
Nimewo 202410004 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 03/08/2024
Nimewo 202410004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/08/2024
Nimewo 202410003 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 03/08/2024
Nimewo 202410003 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 03/08/2024
Nimewo 202410003 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/08/2024
Nimewo 202410003 UILC 1362.01-00 Sijè Eligible v. Ineligible Dat Piblikasyon 03/08/2024
Nimewo 202410003 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 03/08/2024
Nimewo 202410003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/08/2024
Nimewo 202410002 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 03/08/2024
Nimewo 202410001 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 03/08/2024
Nimewo 202410001 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 03/08/2024
Nimewo 202410000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 03/08/2024
Nimewo 202409022 UILC 4945.04-04 Sijè Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue Dat Piblikasyon 03/01/2024
Nimewo 202409021 UILC 501.03-08 Sijè Educational Organizations Dat Piblikasyon 03/01/2024