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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Number UILC Subject Release Date
Number 202338001 UILC 1400Z.02-00 Subject Special Rules for Capital Gains Invested in Opportunity Zones Release Date 09/22/2023
Number 202338001 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/22/2023
Number 202338000 UILC 6110.00-00 Subject Index for Public Inspection of Written Determination Release Date 09/22/2023
Number 202337011 UILC 4942.03-07 Subject Set-Asides Release Date 09/15/2023
Number 202337010 UILC 4945.04-04 Subject Grants to Individuals Release Date 09/15/2023
Number 202337009 UILC 115.06-00 Subject Income Accruing to the State Release Date 09/15/2023
Number 202337009 UILC 468B.02-00 Subject Taxation of Designated Settlement Funds Release Date 09/15/2023
Number 202337008 UILC 9100.20-00 Subject Section 1502; Election to File Consolidated Return Release Date 09/15/2023
Number 202337007 UILC 1001.22-00 Subject Modifications of debt instruments Release Date 09/15/2023
Number 202337006 UILC 2632.00-00 Subject Special Rules for Allocation of GST Exemption Release Date 09/15/2023
Number 202337006 UILC 2642.00-00 Subject Inclusion Ratio Release Date 09/15/2023
Number 202337006 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/15/2023
Number 202337005 UILC 9100.04-00 Subject Section 168; MACRS Release Date 09/15/2023
Number 202337004 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/15/2023
Number 202337004 UILC 9100.22-00 Subject Other Release Date 09/15/2023
Number 202337004 UILC 951A.00-00 Subject Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders Release Date 09/15/2023
Number 202337004 UILC 951A.02-00 Subject Net CFC Tested Income Release Date 09/15/2023
Number 202337003 UILC 2632.00-00 Subject Special Rules for Allocation of GST Exemption Release Date 09/15/2023
Number 202337003 UILC 2642.00-00 Subject Inclusion Ratio Release Date 09/15/2023
Number 202337003 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/15/2023
Number 202337002 UILC 2056.07-00 Subject Qualified Terminable Interest Property Release Date 09/15/2023
Number 202337002 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/15/2023
Number 202337001 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 09/15/2023
Number 202337000 UILC 6110.00-00 Subject Index for Public Inspection of Written Determination Release Date 09/15/2023
Number 202336034 UILC 4945.04-04 Subject Grants to Individuals Release Date 09/08/2023