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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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Showing 151 - 175 of 76996
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202552042 | 4971.08-00 | Liquidity Shortfall | 12/26/2025 |
| 202552043 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
| 202552001 | 115.03-00 | Essential Governmental Function | 12/26/2025 |
| 202552001 | 115.06-00 | Income Accruing to the State | 12/26/2025 |
| 202552002 | 754.02-00 | Timeliness of Election | 12/26/2025 |
| 202552002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552004 | 754.02-00 | Timeliness of Election | 12/26/2025 |
| 202552004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552005 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/26/2025 |
| 202552005 | 1362.00-00 | Election by Small Business Corporation | 12/26/2025 |
| 202552006 | 355.01-00 | Spin-Off | 12/26/2025 |
| 202552006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/26/2025 |
| 202552006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/26/2025 |
| 202552007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552008 | 1362.00-00 | Election by Small Business Corporation | 12/26/2025 |
| 202552008 | 1362.01-00 | Eligible v. Ineligible | 12/26/2025 |
| 202552009 | 446.04-17 | Change in Method of Accounting for Depreciation | 12/26/2025 |
| 202552010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 12/26/2025 |
| 202552011 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552012 | 1059A.01-00 | Property Subject to Limitation | 12/26/2025 |
