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 202506004 UILC 642.03-00 Sijè Charitable Deduction Dat Piblikasyon 02/07/2025
Nimewo 202506004 UILC 691.01-00 Sijè Includibility of Item as Income in Respect of Decedent Generally Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 1032.00-00 Sijè Exchange of Stock for Property (Recognition v. Nonrecognition) Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 1361.01-02 Sijè Shareholder Not an Individual or Permitted Trust or Estate Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 1362.02-02 Sijè Ceases to be Small Business Corporation Dat Piblikasyon 02/07/2025
Nimewo 202506003 UILC 83.00-00 Sijè Property Transferred in Connection With Performance of Services Dat Piblikasyon 02/07/2025
Nimewo 202506002 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 02/07/2025
Nimewo 202506002 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/07/2025
Nimewo 202506001 UILC 141.00-00 Sijè Private Activity Bond; Qualified Bond Dat Piblikasyon 02/07/2025
Nimewo 202506001 UILC 141.07-00 Sijè Management Contracts Dat Piblikasyon 02/07/2025
Nimewo 202506000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 02/07/2025
Nimewo 202505027 UILC 6223B.00-00, 6235B.00-00, 6235B.01-00 Sijè Period of Limitations on Making Adjustments Dat Piblikasyon 01/31/2025
Nimewo 202505026 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 01/31/2025
Nimewo 202505025 UILC 430.00-00 Sijè Minimum funding standards for single-employer defined benefit pension plans Dat Piblikasyon 01/31/2025
Nimewo 202505024 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 01/31/2025
Nimewo 202505024 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 01/31/2025
Nimewo 202505023 UILC 501.07-00 Sijè Social Clubs Dat Piblikasyon 01/31/2025
Nimewo 202505023 UILC 501.07-01 Sijè Profit v. Not for Profit Dat Piblikasyon 01/31/2025
Nimewo 202505022 UILC 468A.01-00 Sijè In General Dat Piblikasyon 01/31/2025
Nimewo 202505021 UILC 468A.01-00 Sijè In General Dat Piblikasyon 01/31/2025
Nimewo 202505020 UILC 468A.01-00 Sijè In General Dat Piblikasyon 01/31/2025
Nimewo 202505019 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 01/31/2025
Nimewo 202505019 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/31/2025