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 202322014 UILC 408.00-00 Sijè Individual Retirement Accounts Dat Piblikasyon 06/02/2023
Nimewo 202322014 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 06/02/2023
Nimewo 202322013 UILC 408.00-00 Sijè Individual Retirement Accounts Dat Piblikasyon 06/02/2023
Nimewo 202322013 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 06/02/2023
Nimewo 202322012 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 06/02/2023
Nimewo 202322011 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 06/02/2023
Nimewo 202322011 UILC 1362.01-01 Sijè Shareholder Consent Dat Piblikasyon 06/02/2023
Nimewo 202322011 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 06/02/2023
Nimewo 202322010 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 06/02/2023
Nimewo 202322010 UILC 1362.01-00 Sijè Eligible v. Ineligible Dat Piblikasyon 06/02/2023
Nimewo 202322010 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 06/02/2023
Nimewo 202322010 UILC 1362.02-02 Sijè Ceases to be Small Business Corporation Dat Piblikasyon 06/02/2023
Nimewo 202322010 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 06/02/2023
Nimewo 202322009 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 06/02/2023
Nimewo 202322009 UILC 1362.01-00 Sijè Eligible v. Ineligible Dat Piblikasyon 06/02/2023
Nimewo 202322009 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 06/02/2023
Nimewo 202322009 UILC 1362.02-02 Sijè Ceases to be Small Business Corporation Dat Piblikasyon 06/02/2023
Nimewo 202322009 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 06/02/2023
Nimewo 202322008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/02/2023
Nimewo 202322007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/02/2023
Nimewo 202322006 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 06/02/2023
Nimewo 202322006 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 06/02/2023
Nimewo 202322006 UILC 361.00-00 Sijè Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Dat Piblikasyon 06/02/2023
Nimewo 202322006 UILC 361.02-02 Sijè Certain Transfers to Creditors Dat Piblikasyon 06/02/2023
Nimewo 202322006 UILC 368.00-00 Sijè Definitions Relating to Corporate Reorganizations Dat Piblikasyon 06/02/2023