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 202406006 UILC 2511.00-00 Sijè Transfers in General (Gift v. Not a Gift) Dat Piblikasyon 02/09/2024
Nimewo 202406006 UILC 305.04-00 Sijè Disproportionate Distributions Dat Piblikasyon 02/09/2024
Nimewo 202406005 UILC 118.01-00 Sijè Contributions by Shareholders Dat Piblikasyon 02/09/2024
Nimewo 202406005 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 02/09/2024
Nimewo 202406005 UILC 2511.00-00 Sijè Transfers in General (Gift v. Not a Gift) Dat Piblikasyon 02/09/2024
Nimewo 202406005 UILC 305.04-00 Sijè Disproportionate Distributions Dat Piblikasyon 02/09/2024
Nimewo 202406004 UILC 1502.00-00 Sijè Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Dat Piblikasyon 02/09/2024
Nimewo 202406004 UILC 1502.75-00 Sijè Filing Requirements Dat Piblikasyon 02/09/2024
Nimewo 202406004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/09/2024
Nimewo 202406004 UILC 9100.20-00 Sijè Section 1502; Election to File Consolidated Return Dat Piblikasyon 02/09/2024
Nimewo 202406003 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 02/09/2024
Nimewo 202406003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/09/2024
Nimewo 202406002 UILC 118.01-00 Sijè Contributions by Shareholders Dat Piblikasyon 02/09/2024
Nimewo 202406002 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 02/09/2024
Nimewo 202406002 UILC 2511.00-00 Sijè Transfers in General (Gift v. Not a Gift) Dat Piblikasyon 02/09/2024
Nimewo 202406002 UILC 305.04-00 Sijè Disproportionate Distributions Dat Piblikasyon 02/09/2024
Nimewo 202406001 UILC 118.01-00 Sijè Contributions by Shareholders Dat Piblikasyon 02/09/2024
Nimewo 202406001 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 02/09/2024
Nimewo 202406001 UILC 2511.00-00 Sijè Transfers in General (Gift v. Not a Gift) Dat Piblikasyon 02/09/2024
Nimewo 202406001 UILC 305.04-00 Sijè Disproportionate Distributions Dat Piblikasyon 02/09/2024
Nimewo 202406000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 02/09/2024
Nimewo 202405018 UILC 4942.03-07 Sijè Set-Asides Dat Piblikasyon 02/02/2024
Nimewo 202405017 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 02/02/2024
Nimewo 202405016 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 02/02/2024
Nimewo 202405015 UILC 501.05-01 Sijè Agriculture and Horticulture Organizations Dat Piblikasyon 02/02/2024