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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202551033 1362.00-00 Election by Small Business Corporation 12/19/2025
202551033 1362.02-00 Termination of Election 12/19/2025
202551033 1362.04-00 Inadvertent Terminations 12/19/2025
202551032 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/19/2025
202551032 401.27-00 Medical, Etc. Benefits 12/19/2025
202551031 468A.00-00 Special Rules for Decommissioning Cost 12/19/2025
202551031 9100.00-00 Extension of Time for Making Certain Elections 12/19/2025
202551030 468A.00-00 Special Rules for Decommissioning Cost 12/19/2025
202551030 9100.00-00 Extension of Time for Making Certain Elections 12/19/2025
202551029 468A.00-00 Special Rules for Decommissioning Cost 12/19/2025
202551029 9100.00-00 Extension of Time for Making Certain Elections 12/19/2025
202551028 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/19/2025
202551028 754.02-00 Timeliness of Election 12/19/2025
202551028 9100.00-00 Extension of Time for Making Certain Elections 12/19/2025
202551028 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/19/2025
202551027 7701.00-00 Definitions 12/19/2025
202551027 9100.00-00 Extension of Time for Making Certain Elections 12/19/2025
202551027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/19/2025
202551026 165.00-00 Deductions For Losses 12/19/2025
202551026 165.06-00 Worthless Securities 12/19/2025
202551026 165.06-02 Securities In Affiliated Corporations 12/19/2025
202551025 1361.00-00 Definitions 12/19/2025
202551025 1361.05-00 Qualified Subchapter S Subsidiary 12/19/2025
202551025 9100.00-00 Extension of Time for Making Certain Elections 12/19/2025
202551025 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/19/2025