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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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Номер UILC Тема Дата публикации
202636010 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636009 856.00-00 Definition of Real Estate Investment Trust 09/04/2026
202636009 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636008 856.00-00 Definition of Real Estate Investment Trust 09/04/2026
202636008 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636007 856.00-00 Definition of Real Estate Investment Trust 09/04/2026
202636007 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636006 856.00-00 Definition of Real Estate Investment Trust 09/04/2026
202636006 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/04/2026
202636005 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636004 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 09/04/2026
202636004 2056A.04-00 Effective Election 09/04/2026
202636004 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/04/2026
202636003 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/04/2026
202636002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/04/2026
202636002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/04/2026
202636001 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/04/2026
202636001 2056.07-00 Qualified Terminable Interest Property 09/04/2026
202636001 2652.01-02 Special Election for QTIP 09/04/2026
202636001 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636000 6110.00-00 Index for Public Inspection of Written Determination 09/04/2026
202635021 509.02-01 Publicly Supported Organizations 08/28/2026