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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Nimewo UILC Sijè Dat Piblikasyon
202552014 856.00-00 Definition of Real Estate Investment Trust 12/26/2025
202552013 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/26/2025
202552013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/26/2025
202552013 9100.00-00 Extension of Time for Making Certain Elections 12/26/2025
202552013 9100.22-00 Other 12/26/2025
202552012 1059A.00-00 Limitation on Taxpayer's Basis or Inventory Cost in Property Imported From Related Persons 12/26/2025
202552012 1059A.01-00 Property Subject to Limitation 12/26/2025
202552011 7701.00-00 Definitions 12/26/2025
202552011 9100.00-00 Extension of Time for Making Certain Elections 12/26/2025
202552011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2025
202552010 2010.04-00 Portability Election under 2010(c)(5)(A) 12/26/2025
202552010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 12/26/2025
202552009 168.00-00 Modified Accelerated Cost Recovery System 12/26/2025
202552009 446.04-17 Change in Method of Accounting for Depreciation 12/26/2025
202552008 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 12/26/2025
202552008 1362.00-00 Election by Small Business Corporation 12/26/2025
202552008 1362.01-00 Eligible v. Ineligible 12/26/2025
202552007 7701.00-00 Definitions 12/26/2025
202552007 9100.00-00 Extension of Time for Making Certain Elections 12/26/2025
202552007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2025
202552006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/26/2025
202552006 355.01-00 Spin-Off 12/26/2025
202552006 368.00-00 Definitions Relating to Corporate Reorganizations 12/26/2025
202552006 368.04-00 Assets for Control of Transferee (Type "D") 12/26/2025
202552005 1361.00-00 Definitions 12/26/2025