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 202509008 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/28/2025
Nimewo 202509007 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/28/2025
Nimewo 202509007 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 02/28/2025
Nimewo 202509006 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/28/2025
Nimewo 202509006 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/28/2025
Nimewo 202509005 UILC 6041.00-00 Sijè Information at Source Dat Piblikasyon 02/28/2025
Nimewo 202509005 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 02/28/2025
Nimewo 202509004 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 02/28/2025
Nimewo 202509004 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 02/28/2025
Nimewo 202509004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/28/2025
Nimewo 202509004 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 02/28/2025
Nimewo 202509003 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 02/28/2025
Nimewo 202509003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/28/2025
Nimewo 202509002 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 02/28/2025
Nimewo 202509001 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/28/2025
Nimewo 202509001 UILC 1362.01-00 Sijè Eligible v. Ineligible Dat Piblikasyon 02/28/2025
Nimewo 202509001 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 02/28/2025
Nimewo 202509000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 02/28/2025
Nimewo 202508009 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 02/21/2025
Nimewo 202508008 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 02/21/2025
Nimewo 202508007 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 02/21/2025
Nimewo 202508006 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 02/21/2025
Nimewo 202508006 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 02/21/2025
Nimewo 202508005 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 02/21/2025
Nimewo 202508005 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 02/21/2025