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 202320005 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 05/19/2023
Nimewo 202320005 UILC 9100.22-00 Sijè Other Dat Piblikasyon 05/19/2023
Nimewo 202320004 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 05/19/2023
Nimewo 202320004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 05/19/2023
Nimewo 202320004 UILC 9100.22-00 Sijè Other Dat Piblikasyon 05/19/2023
Nimewo 202320003 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 05/19/2023
Nimewo 202320003 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 05/19/2023
Nimewo 202320003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 05/19/2023
Nimewo 202320003 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 05/19/2023
Nimewo 202320002 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 05/19/2023
Nimewo 202320001 UILC 9100.02-03 Sijè R and D Expenditures Dat Piblikasyon 05/19/2023
Nimewo 202320000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 05/19/2023
Nimewo 202319025 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 05/12/2023
Nimewo 202319024 UILC 501.07-00 Sijè Social Clubs Dat Piblikasyon 05/12/2023
Nimewo 202319023 UILC 501.04-00 Sijè Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Dat Piblikasyon 05/12/2023
Nimewo 202319022 UILC 501.07-01 Sijè Profit v. Not for Profit Dat Piblikasyon 05/12/2023
Nimewo 202319021 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 05/12/2023
Nimewo 202319021 UILC 501.10-00 Sijè Domestic Fraternal Societies, Orders, and Associations Dat Piblikasyon 05/12/2023
Nimewo 202319020 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 05/12/2023
Nimewo 202319019 UILC 501.07-00 Sijè Social Clubs Dat Piblikasyon 05/12/2023
Nimewo 202319018 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 05/12/2023
Nimewo 202319017 UILC 501.06-00 Sijè Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Dat Piblikasyon 05/12/2023
Nimewo 202319016 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 05/12/2023
Nimewo 202319015 UILC 3131.00-00 Sijè Employment Tax Credit for Paid Sick Leave related to COVID-19 Dat Piblikasyon 05/12/2023
Nimewo 202319015 UILC 3134.00-00 Sijè Employee Retention Credit for Employers due to COVID-19 Dat Piblikasyon 05/12/2023