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 202326016 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 06/30/2023
Nimewo 202326016 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 06/30/2023
Nimewo 202326016 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/30/2023
Nimewo 202326015 UILC 9100.20-00 Sijè Section 1502; Election to File Consolidated Return Dat Piblikasyon 06/30/2023
Nimewo 202326014 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 06/30/2023
Nimewo 202326014 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/30/2023
Nimewo 202326014 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 06/30/2023
Nimewo 202326013 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 06/30/2023
Nimewo 202326013 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/30/2023
Nimewo 202326013 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 06/30/2023
Nimewo 202326012 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 06/30/2023
Nimewo 202326012 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 06/30/2023
Nimewo 202326012 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/30/2023
Nimewo 202326011 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 06/30/2023
Nimewo 202326011 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 06/30/2023
Nimewo 202326011 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/30/2023
Nimewo 202326010 UILC 1382.00-00 Sijè Taxable Income of Cooperatives Dat Piblikasyon 06/30/2023
Nimewo 202326010 UILC 1388.00-00 Sijè Definitions; Special Rules Dat Piblikasyon 06/30/2023
Nimewo 202326009 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 06/30/2023
Nimewo 202326009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/30/2023
Nimewo 202326009 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 06/30/2023
Nimewo 202326008 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 06/30/2023
Nimewo 202326007 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 06/30/2023
Nimewo 202326007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/30/2023
Nimewo 202326007 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 06/30/2023