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
202540009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/03/2025
202540009 501.33-00 Private v. Public Interest Served 10/03/2025
202540008 1362.01-03 Late Elections 10/03/2025
202540008 7701.00-00 Definitions 10/03/2025
202540008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2025
202540007 42.00-00 Low-Income Housing Credit 10/03/2025
202540007 9100.01-00 Section 42; Low-Income Housing Credit 10/03/2025
202540006 42.00-00 Low-Income Housing Credit 10/03/2025
202540006 9100.00-00 Extension of Time for Making Certain Elections 10/03/2025
202540006 9100.01-00 Section 42; Low-Income Housing Credit 10/03/2025
202540005 7701.00-00 Definitions 10/03/2025
202540005 9100.00-00 Extension of Time for Making Certain Elections 10/03/2025
202540005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2025
202540004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 10/03/2025
202540004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/03/2025
202540003 1361.00-00 Definitions 10/03/2025
202540003 1361.05-00 Qualified Subchapter S Subsidiary 10/03/2025
202540003 9100.00-00 Extension of Time for Making Certain Elections 10/03/2025
202540002 856.00-00 Definition of Real Estate Investment Trust 10/03/2025
202540002 9100.00-00 Extension of Time for Making Certain Elections 10/03/2025
202540001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/03/2025
202540001 754.02-00 Timeliness of Election 10/03/2025
202540001 9100.00-00 Extension of Time for Making Certain Elections 10/03/2025
202540001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/03/2025
202540000 6110.00-00 Index for Public Inspection of Written Determination 10/03/2025