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 202218025 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/06/2022
Number 202218025 UILC 501.35-00 Subject "Exclusively" Test Release Date 05/06/2022
Number 202218024 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218024 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/06/2022
Number 202218024 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218023 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/06/2022
Number 202218022 UILC 468A.06-03 Subject Disposition of Interest Release Date 05/06/2022
Number 202218021 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218021 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/06/2022
Number 202218021 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218020 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218020 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/06/2022
Number 202218020 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218019 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218019 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/06/2022
Number 202218019 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218018 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218018 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/06/2022
Number 202218018 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218017 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218017 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/06/2022
Number 202218017 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218016 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022
Number 202218016 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/06/2022
Number 202218016 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 05/06/2022