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 202450006 UILC 1031.00-00 Subject Exchange of Property Held for Productive Use or Investment Release Date 12/13/2024
Number 202450006 UILC 1031.01-00 Subject Property Held For Productive Use or Investment Release Date 12/13/2024
Number 202450005 UILC 1031.00-00 Subject Exchange of Property Held for Productive Use or Investment Release Date 12/13/2024
Number 202450005 UILC 1031.01-00 Subject Property Held For Productive Use or Investment Release Date 12/13/2024
Number 202450004 UILC 743.00-00 Subject Optional Adjustments to Basis of Partnership Property Release Date 12/13/2024
Number 202450004 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 12/13/2024
Number 202450004 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 12/13/2024
Number 202450003 UILC 1361.00-00 Subject Definitions Release Date 12/13/2024
Number 202450003 UILC 1361.01-02 Subject Shareholder Not an Individual or Permitted Trust or Estate Release Date 12/13/2024
Number 202450002 UILC 1361.00-00 Subject Definitions Release Date 12/13/2024
Number 202450002 UILC 1361.03-00 Subject Certain Trusts Permitted as Shareholders Release Date 12/13/2024
Number 202450002 UILC 1361.03-01 Subject Grantor Trusts Release Date 12/13/2024
Number 202450002 UILC 1361.03-03 Subject Electing Small Business Trusts Release Date 12/13/2024
Number 202450002 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 12/13/2024
Number 202450002 UILC 1362.02-00 Subject Termination of Election Release Date 12/13/2024
Number 202450002 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 12/13/2024
Number 202450001 UILC 2632.00-00 Subject Special Rules for Allocation of GST Exemption Release Date 12/13/2024
Number 202450001 UILC 2642.00-00 Subject Inclusion Ratio Release Date 12/13/2024
Number 202450001 UILC 2642.06-00 Subject Special Rules for Certain Inter Vivos Transfers Release Date 12/13/2024
Number 202450001 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 12/13/2024
Number 202450000 UILC 6110.00-00 Subject Index for Public Inspection of Written Determination Release Date 12/13/2024
Number 202449022 UILC 4945.04-04 Subject Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue Release Date 12/06/2024
Number 202449021 UILC 4945.04-04 Subject Grants to Individuals Release Date 12/06/2024
Number 202449020 UILC 4945.04-04 Subject Grants to Individuals Release Date 12/06/2024
Number 202449019 UILC 4945.04-04 Subject Grants to Individuals Release Date 12/06/2024