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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202609015 42.00-00 Low-Income Housing Credit 02/27/2026
202609015 9100.01-00 Section 42; Low-Income Housing Credit 02/27/2026
202609014 7701.00-00 Definitions 02/27/2026
202609014 9100.00-00 Extension of Time for Making Certain Elections 02/27/2026
202609014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2026
202609013 1502.98-05 Apportionment 02/27/2026
202609013 9100.22-00 Other 02/27/2026
202609012 7701.00-00 Definitions 02/27/2026
202609012 9100.00-00 Extension of Time for Making Certain Elections 02/27/2026
202609012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2026
202609011 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/27/2026
202609011 9100.00-00 Extension of Time for Making Certain Elections 02/27/2026
202609010 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/27/2026
202609010 9100.00-00 Extension of Time for Making Certain Elections 02/27/2026
202609009 7701.00-00 Definitions 02/27/2026
202609009 9100.00-00 Extension of Time for Making Certain Elections 02/27/2026
202609008 108.00-00 Income From Discharge of Indebtedness 02/27/2026
202609008 108.01-00 Exclusion From Gross Income 02/27/2026
202609008 108.02-00 Reduction of Tax Attributes 02/27/2026
202609008 108.02-01 Election to Reduce Basis of Depreciable Property First 02/27/2026
202609008 9100.00-00 Extension of Time for Making Certain Elections 02/27/2026
202609007 7701.00-00 Definitions 02/27/2026
202609007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2026
202609006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/27/2026
202609006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/27/2026