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 202349002 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/08/2023
Nimewo 202349001 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 12/08/2023
Nimewo 202349001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/08/2023
Nimewo 202349000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 12/08/2023
Nimewo 202348015 UILC 1502.00-00 Sijè Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Dat Piblikasyon 12/01/2023
Nimewo 202348014 UILC 1502.00-00 Sijè Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Dat Piblikasyon 12/01/2023
Nimewo 202348013 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 12/01/2023
Nimewo 202348012 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 12/01/2023
Nimewo 202348011 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 12/01/2023
Nimewo 202348011 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 12/01/2023
Nimewo 202348010 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 12/01/2023
Nimewo 202348009 UILC 408.00-00 Sijè Individual Retirement Accounts Dat Piblikasyon 12/01/2023
Nimewo 202348009 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 12/01/2023
Nimewo 202348008 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 12/01/2023
Nimewo 202348008 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 12/01/2023
Nimewo 202348007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/01/2023
Nimewo 202348007 UILC 9100.10-00 Sijè Section 446 Dat Piblikasyon 12/01/2023
Nimewo 202348007 UILC 9100.10-01 Sijè Accounting Methods Dat Piblikasyon 12/01/2023
Nimewo 202348006 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/01/2023
Nimewo 202348006 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 12/01/2023
Nimewo 202348005 UILC 4980.00-00 Sijè Tax on Reversion of Qualified Plan Assets to Employer Dat Piblikasyon 12/01/2023
Nimewo 202348005 UILC 4980.02-00 Sijè Exceptions Dat Piblikasyon 12/01/2023
Nimewo 202348004 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 12/01/2023
Nimewo 202348004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/01/2023
Nimewo 202348003 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/01/2023