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 202408009 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 02/23/2024
Nimewo 202408008 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 02/23/2024
Nimewo 202408007 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 02/23/2024
Nimewo 202408007 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/23/2024
Nimewo 202408006 UILC 911.11-03 Sijè Reelection Dat Piblikasyon 02/23/2024
Nimewo 202408005 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 02/23/2024
Nimewo 202408005 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/23/2024
Nimewo 202408005 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/23/2024
Nimewo 202408004 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 02/23/2024
Nimewo 202408004 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 02/23/2024
Nimewo 202408004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/23/2024
Nimewo 202408004 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 02/23/2024
Nimewo 202408003 UILC 7701.25-01 Sijè In General Dat Piblikasyon 02/23/2024
Nimewo 202408003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/23/2024
Nimewo 202408002 UILC 401.29-00 Sijè Cash or Deferred Arrangements Dat Piblikasyon 02/23/2024
Nimewo 202408002 UILC 415.01-00 Sijè Limitation for Defined Benefit Plans Dat Piblikasyon 02/23/2024
Nimewo 202408002 UILC 72.00-00 Sijè Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Dat Piblikasyon 02/23/2024
Nimewo 202408001 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 02/23/2024
Nimewo 202408001 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/23/2024
Nimewo 202408001 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 02/23/2024
Nimewo 202408000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 02/23/2024
Nimewo 202407006 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 02/16/2024
Nimewo 202407005 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 02/16/2024
Nimewo 202407005 UILC 1361.03-00 Sijè Certain Trusts Permitted as Shareholders Dat Piblikasyon 02/16/2024
Nimewo 202407005 UILC 1361.03-02 Sijè Qualified Subchapter S Trusts Dat Piblikasyon 02/16/2024