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 202412010 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 03/22/2024
Nimewo 202412009 UILC 1502.93-00 Sijè Intercompany Transactions Dat Piblikasyon 03/22/2024
Nimewo 202412009 UILC 368.08-06 Sijè Business Enterprise Continuity Dat Piblikasyon 03/22/2024
Nimewo 202412008 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 03/22/2024
Nimewo 202412008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/22/2024
Nimewo 202412007 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 03/22/2024
Nimewo 202412007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/22/2024
Nimewo 202412006 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 03/22/2024
Nimewo 202412006 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/22/2024
Nimewo 202412005 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 03/22/2024
Nimewo 202412005 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/22/2024
Nimewo 202412004 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 03/22/2024
Nimewo 202412003 UILC 1295.02-00 Sijè Time For Making Election Dat Piblikasyon 03/22/2024
Nimewo 202412003 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 03/22/2024
Nimewo 202412002 UILC 1295.02-00 Sijè Time For Making Election Dat Piblikasyon 03/22/2024
Nimewo 202412002 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 03/22/2024
Nimewo 202412001 UILC 1295.02-00 Sijè Time For Making Election Dat Piblikasyon 03/22/2024
Nimewo 202412001 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 03/22/2024
Nimewo 202412000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 03/22/2024
Nimewo 202411015 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 03/15/2024
Nimewo 202411014 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 03/15/2024
Nimewo 202411013 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 03/15/2024
Nimewo 202411013 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 03/15/2024
Nimewo 202411012 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 03/15/2024
Nimewo 202411012 UILC 501.03-05 Sijè Corporations Dat Piblikasyon 03/15/2024