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 202515018 UILC 4945.04-04 Sijè Grants to Individual Dat Piblikasyon 04/11/2025
Nimewo 202515017 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 04/11/2025
Nimewo 202515016 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 04/11/2025
Nimewo 202515016 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 04/11/2025
Nimewo 202515015 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 04/11/2025
Nimewo 202515015 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 04/11/2025
Nimewo 202515015 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 04/11/2025
Nimewo 202515014 UILC 3401.01-00 Sijè Wages Subject to Withholding Dat Piblikasyon 04/11/2025
Nimewo 202515014 UILC 4960.00-00 Sijè Tax on Excess Tax-Exempt Organization Executive Compensation Dat Piblikasyon 04/11/2025
Nimewo 202515013 UILC 9560.12-00 Sijè Section 6662(H) Gross Valuation Misstatement Dat Piblikasyon 04/11/2025
Nimewo 202515012 UILC 401.27-00 Sijè Medical, Etc. Benefits Dat Piblikasyon 04/11/2025
Nimewo 202515011 UILC 168.00-00 Sijè Modified Accelerated Cost Recovery System Dat Piblikasyon 04/11/2025
Nimewo 202515011 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/11/2025
Nimewo 202515011 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 04/11/2025
Nimewo 202515010 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/11/2025
Nimewo 202515010 UILC 992.02-00 Sijè Election Dat Piblikasyon 04/11/2025
Nimewo 202515009 UILC 9100.22-00 Sijè Other Dat Piblikasyon 04/11/2025
Nimewo 202515009 UILC 953.06-00 Sijè Election by Foreign Insurance Company to be Treated as Domestic Corporation Dat Piblikasyon 04/11/2025
Nimewo 202515008 UILC 1502.00-00 Sijè Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Dat Piblikasyon 04/11/2025
Nimewo 202515008 UILC 1502.36-00 Sijè Unified Loss Rules Dat Piblikasyon 04/11/2025
Nimewo 202515008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/11/2025
Nimewo 202515008 UILC 9100.22-00 Sijè Other Dat Piblikasyon 04/11/2025
Nimewo 202515007 UILC 108.00-00 Sijè Income From Discharge of Indebtedness Dat Piblikasyon 04/11/2025
Nimewo 202515007 UILC 331.04-00 Sijè Year Liquidation Occurs Dat Piblikasyon 04/11/2025
Nimewo 202515007 UILC 382.00-00 Sijè Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Dat Piblikasyon 04/11/2025