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 202416014 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 04/19/2024
Nimewo 202416014 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 04/19/2024
Nimewo 202416014 UILC 501.35-00 Sijè "Exclusively" Test Dat Piblikasyon 04/19/2024
Nimewo 202416013 UILC 42.00-00 Sijè Low-Income Housing Credit Dat Piblikasyon 04/19/2024
Nimewo 202416013 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/19/2024
Nimewo 202416013 UILC 9100.01-00 Sijè Section 42; Low-Income Housing Credit Dat Piblikasyon 04/19/2024
Nimewo 202416012 UILC 1031.00-00 Sijè Exchange of Property Held for Productive Use or Investment Dat Piblikasyon 04/19/2024
Nimewo 202416012 UILC 1031.01-00 Sijè Property Held For Productive Use or Investment Dat Piblikasyon 04/19/2024
Nimewo 202416011 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 04/19/2024
Nimewo 202416010 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 04/19/2024
Nimewo 202416010 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/19/2024
Nimewo 202416010 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 04/19/2024
Nimewo 202416009 UILC 457.00-00 Sijè Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Dat Piblikasyon 04/19/2024
Nimewo 202416008 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/19/2024
Nimewo 202416008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/19/2024
Nimewo 202416008 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/19/2024
Nimewo 202416007 UILC 263.00-00 Sijè Capital Expenditures (Deductible v. Not Deductible) Dat Piblikasyon 04/19/2024
Nimewo 202416007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/19/2024
Nimewo 202416006 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 04/19/2024
Nimewo 202416006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/19/2024
Nimewo 202416006 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 04/19/2024
Nimewo 202416005 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 04/19/2024
Nimewo 202416005 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 04/19/2024
Nimewo 202416005 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/19/2024
Nimewo 202416004 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 04/19/2024