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 202507008 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 02/14/2025
Nimewo 202507008 UILC 2652.00-00 Sijè Other Definitions Dat Piblikasyon 02/14/2025
Nimewo 202507008 UILC 2654.00-00 Sijè Special Rules Dat Piblikasyon 02/14/2025
Nimewo 202507008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/14/2025
Nimewo 202507007 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 02/14/2025
Nimewo 202507007 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/14/2025
Nimewo 202507006 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 02/14/2025
Nimewo 202507006 UILC 1361.03-00 Sijè Certain Trusts Permitted as Shareholders Dat Piblikasyon 02/14/2025
Nimewo 202507006 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 02/14/2025
Nimewo 202507006 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 02/14/2025
Nimewo 202507005 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 02/14/2025
Nimewo 202507004 UILC 2010.04-00 Sijè Portability Election under Section 2010(c)(5)(A) Dat Piblikasyon 02/14/2025
Nimewo 202507004 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) Dat Piblikasyon 02/14/2025
Nimewo 202507003 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 02/14/2025
Nimewo 202507002 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 02/14/2025
Nimewo 202507002 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/14/2025
Nimewo 202507001 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 02/14/2025
Nimewo 202507001 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/14/2025
Nimewo 202507000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 02/14/2025
Nimewo 202506013 UILC 0403.00-00 Sijè Taxation of Employee Annuities (Taxable v. Not Taxable) Dat Piblikasyon 02/07/2025
Nimewo 202506012 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 02/07/2025
Nimewo 202506011 UILC 1256.07-05 Sijè Qualified Board or Exchange Dat Piblikasyon 02/07/2025
Nimewo 202506010 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/07/2025
Nimewo 202506010 UILC 992.02-00 Sijè Election Dat Piblikasyon 02/07/2025
Nimewo 202506009 UILC 336.05-00 Sijè Stock Sales and Distributions Treated as Asset Transfers Dat Piblikasyon 02/07/2025