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 202219007 UILC 30D.00-00 Sijè Credit for New Qualified Plug in Electric Vehicles Dat Piblikasyon 05/13/2022
Nimewo 202219006 UILC 30D.00-00 Sijè Credit for New Qualified Plug in Electric Vehicles Dat Piblikasyon 05/13/2022
Nimewo 202219005 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 05/13/2022
Nimewo 202219004 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 05/13/2022
Nimewo 202219004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 05/13/2022
Nimewo 202219004 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 05/13/2022
Nimewo 202219003 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 05/13/2022
Nimewo 202219003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 05/13/2022
Nimewo 202219003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 05/13/2022
Nimewo 202219002 UILC 1502.13-00 Sijè Intercompany Transactions Dat Piblikasyon 05/13/2022
Nimewo 202219002 UILC 1502.13-01 Sijè Stock of Members Dat Piblikasyon 05/13/2022
Nimewo 202219001 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 05/13/2022
Nimewo 202219000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 05/13/2022
Nimewo 202218032 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 05/06/2022
Nimewo 202218031 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 05/06/2022
Nimewo 202218030 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 05/06/2022
Nimewo 202218029 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 05/06/2022
Nimewo 202218028 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 05/06/2022
Nimewo 202218028 UILC 402.00-00 Sijè Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Dat Piblikasyon 05/06/2022
Nimewo 202218027 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 05/06/2022
Nimewo 202218026 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 05/06/2022
Nimewo 202218026 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 05/06/2022
Nimewo 202218026 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 05/06/2022
Nimewo 202218026 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 05/06/2022
Nimewo 202218025 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 05/06/2022