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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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Número UILC Asunto Fecha de publicación
202634000 6110.00-00 Index for Public Inspection of Written Determination 08/21/2026
202633012 6033.01-00 Exempt v. Non Exempt From Filing 08/14/2026
202633011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/14/2026
202633010 148.00-00 Arbitrage 08/14/2026
202633009 1362.02-00 Termination of Election 08/14/2026
202633009 1362.04-00 Inadvertent Terminations 08/14/2026
202633008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/14/2026
202633008 1502.75-00 Filing Requirements 08/14/2026
202633008 9100.00-00 Extension of Time for Making Certain Elections 08/14/2026
202633008 9100.20-00 Section 1502; Election to File Consolidated Return 08/14/2026
202633007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/14/2026
202633007 9100.00-00 Extension of Time for Making Certain Elections 08/14/2026
202633006 2010.04-00 Portability Election under 2010(c)(5)(A) 08/14/2026
202633006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 08/14/2026
202633005 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 08/14/2026
202633005 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/14/2026
202633005 382.12-08 Title 11 or Similar Case 08/14/2026
202633004 2056.07-00 Qualified Terminable Interest Property 08/14/2026
202633004 2652.01-02 Special Election for QTIP 08/14/2026
202633004 9100.00-00 Extension of Time for Making Certain Elections 08/14/2026
202633003 7701.00-00 Definitions 08/14/2026
202633003 9100.00-00 Extension of Time for Making Certain Elections 08/14/2026
202633003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2026
202633002 2642.07-00 Relief Under IRC 2642(g)(1) 08/14/2026
202633001 7701.00-00 Definitions 08/14/2026