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 202210016 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 03/11/2022
Nimewo 202210015 UILC 338.00-00 Sijè Certain Stock Purchases Treated as Asset Acquisitions Dat Piblikasyon 03/11/2022
Nimewo 202210015 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 03/11/2022
Nimewo 202210015 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/11/2022
Nimewo 202210015 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 03/11/2022
Nimewo 202210014 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 03/11/2022
Nimewo 202210014 UILC 1361.01-00 Sijè Small Business Corporation v. Not a Small Business Corporation Dat Piblikasyon 03/11/2022
Nimewo 202210014 UILC 1361.01-04 Sijè More than One Class of Stock Dat Piblikasyon 03/11/2022
Nimewo 202210014 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/11/2022
Nimewo 202210014 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 03/11/2022
Nimewo 202210014 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 03/11/2022
Nimewo 202210013 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 03/11/2022
Nimewo 202210012 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 03/11/2022
Nimewo 202210011 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 03/11/2022
Nimewo 202210011 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 03/11/2022
Nimewo 202210011 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/11/2022
Nimewo 202210010 UILC 2632.02-00 Sijè Deemed Allocation to Certain Lifetime Direct Skips Dat Piblikasyon 03/11/2022
Nimewo 202210009 UILC 1092.05-00 Sijè Mixed Straddles Dat Piblikasyon 03/11/2022
Nimewo 202210008 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 03/11/2022
Nimewo 202210008 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 03/11/2022
Nimewo 202210007 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 03/11/2022
Nimewo 202210007 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 03/11/2022
Nimewo 202210006 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 03/11/2022
Nimewo 202210006 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 03/11/2022
Nimewo 202210005 UILC 302.04-03 Sijè Termination of a Business Dat Piblikasyon 03/11/2022