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
202536025 856.00-00 Definition of Real Estate Investment Trust 09/05/2025
202536024 856.00-00 Definition of Real Estate Investment Trust 09/05/2025
202536023 856.00-00 Definition of Real Estate Investment Trust 09/05/2025
202536022 2642.07-00 Relief Under IRC 2642(g)(1) 09/05/2025
202536021 2642.07-00 Relief Under IRC 2642(g)(1) 09/05/2025
202536020 1361.00-00 Definitions 09/05/2025
202536020 1361.05-00 Qualified Subchapter S Subsidiary 09/05/2025
202536020 9100.00-00 Extension of Time for Making Certain Elections 09/05/2025
202536019 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2025
202536019 9100.00-00 Extension of Time for Making Certain Elections 09/05/2025
202536019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2025
202536018 1362.01-03 Late Elections 09/05/2025
202536018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/05/2025
202536017 7701.00-00 Definitions 09/05/2025
202536017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/05/2025
202536016 468A.04-02 Revised Schedules 09/05/2025
202536015 864.02-00 Effectively Connected Income 09/05/2025
202536014 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 09/05/2025
202536014 9100.00-00 Extension of Time for Making Certain Elections 09/05/2025
202536013 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 09/05/2025
202536013 9100.00-00 Extension of Time for Making Certain Elections 09/05/2025
202536012 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 09/05/2025
202536012 9100.00-00 Extension of Time for Making Certain Elections 09/05/2025
202536011 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 09/05/2025
202536011 9100.00-00 Extension of Time for Making Certain Elections 09/05/2025