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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202548008 9100.00-00 Extension of Time for Making Certain Elections 11/28/2025
202548008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/28/2025
202548007 7701.00-00 Definitions 11/28/2025
202548007 9100.00-00 Extension of Time for Making Certain Elections 11/28/2025
202548007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/28/2025
202548006 1362.00-00 Election by Small Business Corporation 11/28/2025
202548006 1362.02-00 Termination of Election 11/28/2025
202548006 1362.02-02 Ceases to be Small Business Corporation 11/28/2025
202548006 1362.04-00 Inadvertent Terminations 11/28/2025
202548005 864.01-00 U.S. Trade or Business 11/28/2025
202548005 864.01-04 Trading in Securities 11/28/2025
202548005 871.00-00 Tax on Nonresident Alien Individuals 11/28/2025
202548005 871.02-03 Fixed or Determinable Annual Or Periodical Income 11/28/2025
202548005 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 11/28/2025
202548005 881.02-01 Interest That Would Be Subject to Section 881 (a) 11/28/2025
202548004 864.01-00 U.S. Trade or Business 11/28/2025
202548004 864.01-04 Trading in Securities 11/28/2025
202548004 871.00-00 Tax on Nonresident Alien Individuals 11/28/2025
202548004 871.02-03 Fixed or Determinable Annual Or Periodical Income 11/28/2025
202548004 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 11/28/2025
202548004 881.02-01 Interest That Would Be Subject to Section 881 (a) 11/28/2025
202548003 414.08-00 Church Plan 11/28/2025
202548002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/28/2025
202548002 9100.00-00 Extension of Time for Making Certain Elections 11/28/2025
202548001 1362.00-00 Election by Small Business Corporation 11/28/2025