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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202549013 1362.02-00 Termination of Election 12/05/2025
202549013 1362.02-02 Ceases to be Small Business Corporation 12/05/2025
202549013 1362.04-00 Inadvertent Terminations 12/05/2025
202549012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 12/05/2025
202549012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/05/2025
202549011 355.01-00 Spin-Off 12/05/2025
202549011 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 12/05/2025
202549010 1361.05-00 Qualified Subchapter S Subsidiary 12/05/2025
202549010 9100.00-00 Extension of Time for Making Certain Elections 12/05/2025
202549009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 12/05/2025
202549009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/05/2025
202549008 7701.00-00 Definitions 12/05/2025
202549008 9100.00-00 Extension of Time for Making Certain Elections 12/05/2025
202549008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/05/2025
202549007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/05/2025
202549007 754.02-00 Timeliness of Election 12/05/2025
202549007 9100.00-00 Extension of Time for Making Certain Elections 12/05/2025
202549007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/05/2025
202549006 856.01-00 Income Requirements 12/05/2025
202549005 911.11-03 Reelection 12/05/2025
202549004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 12/05/2025
202549004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/05/2025
202549003 7701.00-00 Definitions 12/05/2025
202549003 9100.00-00 Extension of Time for Making Certain Elections 12/05/2025
202549003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/05/2025