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 202323008 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 06/09/2023
Nimewo 202323008 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 06/09/2023
Nimewo 202323008 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 06/09/2023
Nimewo 202323007 UILC 860D.01-00 Sijè Election Dat Piblikasyon 06/09/2023
Nimewo 202323007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/09/2023
Nimewo 202323006 UILC 105.00-00 Sijè Accident and Health Plans (Excluded v. Not Excluded) Dat Piblikasyon 06/09/2023
Nimewo 202323006 UILC 125.00-00 Sijè Cafeteria Plans Dat Piblikasyon 06/09/2023
Nimewo 202323005 UILC 6402.00-00 Sijè Authority to Make Credits or Refunds Dat Piblikasyon 06/09/2023
Nimewo 202323005 UILC 6413.00-00 Sijè Special Rules Applicable to Certain Employment Taxes Dat Piblikasyon 06/09/2023
Nimewo 202323004 UILC 4051.00-00 Sijè Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) Dat Piblikasyon 06/09/2023
Nimewo 202323003 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 06/09/2023
Nimewo 202323003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 06/09/2023
Nimewo 202323002 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 06/09/2023
Nimewo 202323002 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 06/09/2023
Nimewo 202323001 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 06/09/2023
Nimewo 202323000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 06/09/2023
Nimewo 202322020 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 06/02/2023
Nimewo 202322019 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 06/02/2023
Nimewo 202322019 UILC 501.03-08 Sijè Educational Organizations Dat Piblikasyon 06/02/2023
Nimewo 202322018 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 06/02/2023
Nimewo 202322017 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/02/2023
Nimewo 202322017 UILC 992.02-00 Sijè Election Dat Piblikasyon 06/02/2023
Nimewo 202322016 UILC 336.05-00 Sijè Stock Sales and Distributions Treated as Asset Transfers Dat Piblikasyon 06/02/2023
Nimewo 202322016 UILC 9100.22-00 Sijè Other Dat Piblikasyon 06/02/2023
Nimewo 202322015 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 06/02/2023