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 202211002 UILC 856.04-00 Sijè Rents From Real Property Dat Piblikasyon 03/18/2022
Nimewo 202211001 UILC 412.06-00 Sijè Minimum Funding Waiver Dat Piblikasyon 03/18/2022
Nimewo 202211000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 03/18/2022
Nimewo 202210026 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 03/11/2022
Nimewo 202210025 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 03/11/2022
Nimewo 202210024 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 03/11/2022
Nimewo 202210023 UILC 501.04-00 Sijè Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Dat Piblikasyon 03/11/2022
Nimewo 202210022 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 03/11/2022
Nimewo 202210021 UILC 831.00-00 Sijè Tax On Insurance Companies Other Than Life Insurance Companies Dat Piblikasyon 03/11/2022
Nimewo 202210020 UILC 163.08-00 Sijè Registration-required Obligations Dat Piblikasyon 03/11/2022
Nimewo 202210019 UILC 163.08-00 Sijè Registration-required Obligations Dat Piblikasyon 03/11/2022
Nimewo 202210018 UILC 163.08-00 Sijè Registration-required Obligations Dat Piblikasyon 03/11/2022
Nimewo 202210017 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 03/11/2022
Nimewo 202210017 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 202210016 UILC 408.00-00 Sijè Individual Retirement Accounts Dat Piblikasyon 03/11/2022
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