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 202317012 UILC 9100.22-00 Sijè Other Dat Piblikasyon 04/28/2023
Nimewo 202317012 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/28/2023
Nimewo 202317011 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 04/28/2023
Nimewo 202317011 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 04/28/2023
Nimewo 202317011 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 04/28/2023
Nimewo 202317011 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 04/28/2023
Nimewo 202317010 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 04/28/2023
Nimewo 202317010 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 04/28/2023
Nimewo 202317010 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 04/28/2023
Nimewo 202317010 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 04/28/2023
Nimewo 202317009 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/28/2023
Nimewo 202317009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/28/2023
Nimewo 202317009 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/28/2023
Nimewo 202317008 UILC 1045.00-00 Sijè Rollover of Gain from One Qualified Business Stock to Another Dat Piblikasyon 04/28/2023
Nimewo 202317008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/28/2023
Nimewo 202317007 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 04/28/2023
Nimewo 202317006 UILC 1400Z.01-00 Sijè Designation of Opportunity Zones Dat Piblikasyon 04/28/2023
Nimewo 202317006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/28/2023
Nimewo 202317005 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 04/28/2023
Nimewo 202317004 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/28/2023
Nimewo 202317004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/28/2023
Nimewo 202317004 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/28/2023
Nimewo 202317003 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 04/28/2023
Nimewo 202317003 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/28/2023
Nimewo 202317002 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/28/2023