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 202334014 UILC 1502.13-00 Sijè Intercompany Transactions Dat Piblikasyon 08/25/2023
Nimewo 202334014 UILC 1502.99-00 Sijè Regulations Governing Consolidated Returns--Issue Not Contained in Present List Dat Piblikasyon 08/25/2023
Nimewo 202334014 UILC 367.00-00 Sijè Foreign Corporations Dat Piblikasyon 08/25/2023
Nimewo 202334014 UILC 368.00-00 Sijè Definitions Relating to Corporate Reorganizations Dat Piblikasyon 08/25/2023
Nimewo 202334014 UILC 368.06-00 Sijè Change in Identity, etc. (Type "F") Dat Piblikasyon 08/25/2023
Nimewo 202334013 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 08/25/2023
Nimewo 202334013 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/25/2023
Nimewo 202334012 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 08/25/2023
Nimewo 202334012 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/25/2023
Nimewo 202334011 UILC 856.00-00 Sijè Definition of Real Estate Investment Trust Dat Piblikasyon 08/25/2023
Nimewo 202334011 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/25/2023
Nimewo 202334010 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 08/25/2023
Nimewo 202334010 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 08/25/2023
Nimewo 202334009 UILC 7872.05-00 Sijè Types of Below Market Loans Subject to Section 7872 Dat Piblikasyon 08/25/2023
Nimewo 202334009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/25/2023
Nimewo 202334008 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 08/25/2023
Nimewo 202334008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/25/2023
Nimewo 202334007 UILC 856.01-00 Sijè Income Requirements Dat Piblikasyon 08/25/2023
Nimewo 202334006 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 08/25/2023
Nimewo 202334005 UILC 338.05-00 Sijè Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group Dat Piblikasyon 08/25/2023
Nimewo 202334005 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 08/25/2023
Nimewo 202334004 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 08/25/2023
Nimewo 202334004 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 08/25/2023
Nimewo 202334003 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 08/25/2023
Nimewo 202334003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 08/25/2023