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 202214011 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 04/08/2022
Nimewo 202214011 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 04/08/2022
Nimewo 202214010 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 04/08/2022
Nimewo 202214010 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 04/08/2022
Nimewo 202214009 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/08/2022
Nimewo 202214009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/08/2022
Nimewo 202214008 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 04/08/2022
Nimewo 202214007 UILC 831.00-00 Sijè Tax On Insurance Companies Other Than Life Insurance Companies Dat Piblikasyon 04/08/2022
Nimewo 202214006 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 04/08/2022
Nimewo 202214006 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 04/08/2022
Nimewo 202214005 UILC 9100.10-00 Sijè Section 446 Dat Piblikasyon 04/08/2022
Nimewo 202214004 UILC 1382.00-00 Sijè Taxable Income of Cooperatives Dat Piblikasyon 04/08/2022
Nimewo 202214004 UILC 1388.00-00 Sijè Definitions; Special Rules Dat Piblikasyon 04/08/2022
Nimewo 202214003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/08/2022
Nimewo 202214002 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 04/08/2022
Nimewo 202214002 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 04/08/2022
Nimewo 202214001 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 04/08/2022
Nimewo 202214000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 04/08/2022
Nimewo 202213014 UILC 4942.03-07 Sijè Set-Asides Dat Piblikasyon 04/01/2022
Nimewo 202213013 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 04/01/2022
Nimewo 202213013 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 04/01/2022
Nimewo 202213012 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 04/01/2022
Nimewo 202213011 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 04/01/2022
Nimewo 202213011 UILC 501.07-00 Sijè Social Clubs Dat Piblikasyon 04/01/2022
Nimewo 202213010 UILC 501.06-00 Sijè Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Dat Piblikasyon 04/01/2022