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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
Nimewo 202501010 UILC 338.00-00 Sijè Certain Stock Purchases Treated as Asset Acquisitions Dat Piblikasyon 01/03/2025
Nimewo 202501009 UILC 6223B.00-00 Sijè Designation of Partnership Representative Dat Piblikasyon 01/03/2025
Nimewo 202501009 UILC 6231B.00-00 Sijè Notice of Proceedings and Adjustments Dat Piblikasyon 01/03/2025
Nimewo 202501008 UILC 245A.00-00 Sijè Dividend Received Deduction Dat Piblikasyon 01/03/2025
Nimewo 202501008 UILC 269.00-00 Sijè Acquisitions Made to Evade or Avoid Income Tax Dat Piblikasyon 01/03/2025
Nimewo 202501008 UILC 269.01-00 Sijè Principal Purpose Text Dat Piblikasyon 01/03/2025
Nimewo 202501008 UILC 951A.00-00 Sijè Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Dat Piblikasyon 01/03/2025
Nimewo 202501008 UILC 954.02-02 Sijè Exclusion of Certain Dividends, Interest, Rents and Royalties from Related Persons Dat Piblikasyon 01/03/2025
Nimewo 202501007 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 01/03/2025
Nimewo 202501007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/03/2025
Nimewo 202501006 UILC 1362.01-02 Sijè Election After Termination Dat Piblikasyon 01/03/2025
Nimewo 202501005 UILC 1362.01-02 Sijè Election After Termination Dat Piblikasyon 01/03/2025
Nimewo 202501004 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 01/03/2025
Nimewo 202501004 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 01/03/2025
Nimewo 202501004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/03/2025
Nimewo 202501003 UILC 614.04-00 Sijè Aggregating Non-Operating Mineral Interests Dat Piblikasyon 01/03/2025
Nimewo 202501002 UILC 614.04-00 Sijè Aggregating Non-Operating Mineral Interests Dat Piblikasyon 01/03/2025
Nimewo 202501001 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 01/03/2025
Nimewo 202501001 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 01/03/2025
Nimewo 202501001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/03/2025
Nimewo 202501001 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 01/03/2025
Nimewo 202501000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 01/03/2025
Nimewo 202452018 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 12/27/2024
Nimewo 202452017 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 12/27/2024
Nimewo 202452017 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 12/27/2024