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 202402006 UILC 9100.22-00 Sijè Other Dat Piblikasyon 01/12/2024
Nimewo 202402005 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 01/12/2024
Nimewo 202402004 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 01/12/2024
Nimewo 202402004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/12/2024
Nimewo 202402003 UILC 168.24-01 Sijè Normalization Rules Dat Piblikasyon 01/12/2024
Nimewo 202402002 UILC 856.00-00 Sijè Definition of Real Estate Investment Trust Dat Piblikasyon 01/12/2024
Nimewo 202402001 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 01/12/2024
Nimewo 202402001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/12/2024
Nimewo 202402000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 01/12/2024
Nimewo 202401019 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 01/05/2024
Nimewo 202401018 UILC 501.07-05 Sijè Business with Nonmembers Dat Piblikasyon 01/05/2024
Nimewo 202401017 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 01/05/2024
Nimewo 202401016 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 01/05/2024
Nimewo 202401016 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/05/2024
Nimewo 202401015 UILC 72.00-00 Sijè Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Dat Piblikasyon 01/05/2024
Nimewo 202401014 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/05/2024
Nimewo 202401013 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 01/05/2024
Nimewo 202401012 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 01/05/2024
Nimewo 202401011 UILC 856.00-00 Sijè Definition of Real Estate Investment Trust Dat Piblikasyon 01/05/2024
Nimewo 202401010 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 01/05/2024
Nimewo 202401010 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 01/05/2024
Nimewo 202401009 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 01/05/2024
Nimewo 202401009 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 01/05/2024
Nimewo 202401008 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 01/05/2024
Nimewo 202401008 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 01/05/2024