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 202452005 UILC 2601.03-01 Sijè Irrevocable Trusts Dat Piblikasyon 12/27/2024
Nimewo 202452004 UILC 72.00-00 Sijè Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Dat Piblikasyon 12/27/2024
Nimewo 202452003 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 12/27/2024
Nimewo 202452003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/27/2024
Nimewo 202452003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 12/27/2024
Nimewo 202452002 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 12/27/2024
Nimewo 202452002 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/27/2024
Nimewo 202452002 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 12/27/2024
Nimewo 202452001 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 12/27/2024
Nimewo 202452001 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 12/27/2024
Nimewo 202452000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 12/27/2024
Nimewo 202451019 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 12/20/2024
Nimewo 202451019 UILC 501.32-01 Sijè Distribution of Assets to Private Individuals Dat Piblikasyon 12/20/2024
Nimewo 202451019 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 12/20/2024
Nimewo 202451019 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 12/20/2024
Nimewo 202451019 UILC 503.00-00 Sijè Requirements for Exemption (Exempt v. Not Exempt) Dat Piblikasyon 12/20/2024
Nimewo 202451018 UILC 1256.07-05 Sijè Qualified Board or Exchange Dat Piblikasyon 12/20/2024
Nimewo 202451017 UILC 401.27-00 Sijè Medical, Etc. Benefits Dat Piblikasyon 12/20/2024
Nimewo 202451016 UILC 2056.00-00 Sijè Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Dat Piblikasyon 12/20/2024
Nimewo 202451016 UILC 2056.07-00 Sijè Qualified Terminable Interest Property Dat Piblikasyon 12/20/2024
Nimewo 202451016 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/20/2024
Nimewo 202451015 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 12/20/2024
Nimewo 202451015 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 12/20/2024
Nimewo 202451015 UILC 361.00-00 Sijè Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) Dat Piblikasyon 12/20/2024
Nimewo 202451015 UILC 361.02-02 Sijè Certain Transfers to Creditors Dat Piblikasyon 12/20/2024