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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202552022 9100.00-00 Extension of Time for Making Certain Elections 12/26/2025
202552021 7701.00-00 Definitions 12/26/2025
202552021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2025
202552020 1362.00-00 Election by Small Business Corporation 12/26/2025
202552020 1362.04-00 Inadvertent Terminations 12/26/2025
202552019 1362.01-03 Late Elections 12/26/2025
202552019 9100.00-00 Extension of Time for Making Certain Elections 12/26/2025
202552019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2025
202552018 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/26/2025
202552018 9100.00-00 Extension of Time for Making Certain Elections 12/26/2025
202552017 9100.00-00 Extension of Time for Making Certain Elections 12/26/2025
202552016 9100.00-00 Extension of Time for Making Certain Elections 12/26/2025
202552016 9100.22-00 Other 12/26/2025
202552016 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 12/26/2025
202552016 951A.02-00 Net CFC Tested Income 12/26/2025
202552015 9100.00-00 Extension of Time for Making Certain Elections 12/26/2025
202552015 992.02-00 Election 12/26/2025
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