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 202216005 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 04/22/2022
Nimewo 202216004 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 04/22/2022
Nimewo 202216003 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 04/22/2022
Nimewo 202216002 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 04/22/2022
Nimewo 202216001 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 04/22/2022
Nimewo 202216000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 04/22/2022
Nimewo 202215016 UILC 501.07-00 Sijè Social Clubs Dat Piblikasyon 04/15/2022
Nimewo 202215015 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 04/15/2022
Nimewo 202215014 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 04/15/2022
Nimewo 202215014 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 04/15/2022
Nimewo 202215013 UILC 336.05-00 Sijè Stock Sales and Distributions Treated as Asset Transfers Dat Piblikasyon 04/15/2022
Nimewo 202215013 UILC 9100.22-00 Sijè Other Dat Piblikasyon 04/15/2022
Nimewo 202215012 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 04/15/2022
Nimewo 202215011 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 04/15/2022
Nimewo 202215010 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 04/15/2022
Nimewo 202215010 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 04/15/2022
Nimewo 202215009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/15/2022
Nimewo 202215008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/15/2022
Nimewo 202215008 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 04/15/2022
Nimewo 202215007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/15/2022
Nimewo 202215006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/15/2022
Nimewo 202215005 UILC 9100.10-00 Sijè Section 446 Dat Piblikasyon 04/15/2022
Nimewo 202215004 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 04/15/2022
Nimewo 202215004 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/15/2022
Nimewo 202215003 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 04/15/2022