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 202144009 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 11/05/2021
Nimewo 202144008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/05/2021
Nimewo 202144008 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 11/05/2021
Nimewo 202144007 UILC 141.00-00 Sijè Private Activity Bond; Qualified Bond Dat Piblikasyon 11/05/2021
Nimewo 202144007 UILC 141.01-02 Sijè Security or Payment Test Dat Piblikasyon 11/05/2021
Nimewo 202144006 UILC 565.00-00 Sijè Consent Dividends Dat Piblikasyon 11/05/2021
Nimewo 202144006 UILC 856.00-00 Sijè Definition of Real Estate Investment Trust Dat Piblikasyon 11/05/2021
Nimewo 202144006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/05/2021
Nimewo 202144005 UILC 457.09-05 Sijè Certain Plans Excepted Dat Piblikasyon 11/05/2021
Nimewo 202144004 UILC 72.00-00 Sijè Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Dat Piblikasyon 11/05/2021
Nimewo 202144003 UILC 72.00-00 Sijè Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Dat Piblikasyon 11/05/2021
Nimewo 202144002 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 11/05/2021
Nimewo 202144002 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/05/2021
Nimewo 202144001 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 11/05/2021
Nimewo 202144001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/05/2021
Nimewo 202144001 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 11/05/2021
Nimewo 202144000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 11/05/2021
Nimewo 202143010 UILC 4942.03-07 Sijè Set-Asides Dat Piblikasyon 10/29/2021
Nimewo 202143009 UILC 59.05-04 Sijè Elections Dat Piblikasyon 10/29/2021
Nimewo 202143009 UILC 59.05-08 Sijè Research and Experimental Expenditures Dat Piblikasyon 10/29/2021
Nimewo 202143008 UILC 457.09-05 Sijè Certain Plans Excepted Dat Piblikasyon 10/29/2021
Nimewo 202143007 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 10/29/2021
Nimewo 202143007 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 10/29/2021
Nimewo 202143006 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 10/29/2021
Nimewo 202143006 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 10/29/2021