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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 201 - 225 of 76996
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202551001 | 168.00-00 | Modified Accelerated Cost Recovery System | 12/19/2025 |
| 202551002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/19/2025 |
| 202551003 | 468A.04-02 | Revised Schedules | 12/19/2025 |
| 202551004 | 468A.01-00 | In General | 12/19/2025 |
| 202551005 | 9100.10-01 | Accounting Methods | 12/19/2025 |
| 202551006 | 362.00-00 | Basis to Corporations | 12/19/2025 |
| 202551007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/19/2025 |
| 202551008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/19/2025 |
| 202551009 | 7701.02-00 | Partnerships v. Associations | 12/19/2025 |
| 202551010 | 7701.02-00 | Partnerships v. Associations | 12/19/2025 |
| 202551011 | 7701.02-00 | Partnerships v. Associations | 12/19/2025 |
| 202551012 | 7701.02-00 | Partnerships v. Associations | 12/19/2025 |
| 202551013 | 7701.02-00 | Partnerships v. Associations | 12/19/2025 |
| 202551014 | 7701.02-00 | Partnerships v. Associations | 12/19/2025 |
| 202551015 | 7701.02-00 | Partnerships v. Associations | 12/19/2025 |
| 202551016 | 7701.02-00 | Partnerships v. Associations | 12/19/2025 |
| 202551017 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 12/19/2025 |
| 202551018 | 7701.00-00 | Definitions | 12/19/2025 |
| 202551019 | 7701.00-00 | Definitions | 12/19/2025 |
| 202551020 | 1362.00-00 | Election by Small Business Corporation | 12/19/2025 |
| 202551021 | 7701.00-00 | Definitions | 12/19/2025 |
| 202551022 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/19/2025 |
| 202551023 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/19/2025 |
| 202551024 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/19/2025 |
| 202551025 | 1361.00-00 | Definitions | 12/19/2025 |
