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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202551019 9100.00-00 Extension of Time for Making Certain Elections 12/19/2025
202551019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/19/2025
202551018 7701.00-00 Definitions 12/19/2025
202551018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/19/2025
202551017 2010.04-00 Portability Election under 2010(c)(5)(A) 12/19/2025
202551017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 12/19/2025
202551016 7701.02-00 Partnerships v. Associations 12/19/2025
202551015 7701.02-00 Partnerships v. Associations 12/19/2025
202551014 7701.02-00 Partnerships v. Associations 12/19/2025
202551013 7701.02-00 Partnerships v. Associations 12/19/2025
202551012 7701.02-00 Partnerships v. Associations 12/19/2025
202551011 7701.02-00 Partnerships v. Associations 12/19/2025
202551010 7701.02-00 Partnerships v. Associations 12/19/2025
202551009 7701.02-00 Partnerships v. Associations 12/19/2025
202551008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/19/2025
202551008 754.02-00 Timeliness of Election 12/19/2025
202551008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/19/2025
202551007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/19/2025
202551007 355.01-00 Spin-Off 12/19/2025
202551007 368.00-00 Definitions Relating to Corporate Reorganizations 12/19/2025
202551007 368.04-00 Assets for Control of Transferee (Type "D") 12/19/2025
202551006 362.00-00 Basis to Corporations 12/19/2025
202551006 9100.22-00 Other 12/19/2025
202551005 9100.10-01 Accounting Methods 12/19/2025
202551004 468A.01-00 In General 12/19/2025