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Written determinations

 

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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Number UILC Subject Release Date
202637011 1502.75-00 Filing Requirements 09/11/2026
202637010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/11/2026
202637009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/11/2026
202637008 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 09/11/2026
202637008 7623.04-00 Whistleblower Office 09/11/2026
202637007 9100.00-00 Extension of Time for Making Certain Elections 09/11/2026
202637007 266.01-00 Elections 09/11/2026
202637007 9100.05-00 Section 266; Carrying Charges 09/11/2026
202637006 2001.00-00 Imposition and Rate of Tax 09/11/2026
202637006 61.00-00 Gross Income v. Not Gross Income 09/11/2026
202637006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/11/2026
202637006 2601.00-00 Tax On Generation Skipping Transfers 09/11/2026
202637006 2501.01-00 Gift v. Not a Gift 09/11/2026
202637005 1362.00-00 Election by Small Business Corporation 09/11/2026
202637005 1362.04-00 Inadvertent Terminations 09/11/2026
202637005 1362.02-02 Ceases to be Small Business Corporation 09/11/2026
202637005 1361.03-03 Electing Small Business Trusts 09/11/2026
202637004 7701.00-00 Definitions 09/11/2026
202637004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2026
202637003 7701.00-00 Definitions 09/11/2026
202637003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2026
202637002 1362.00-00 Election by Small Business Corporation 09/11/2026
202637002 1362.01-00 Eligible v. Ineligible 09/11/2026
202637002 1362.02-00 Termination of Election 09/11/2026
202637002 1362.04-00 Inadvertent Terminations 09/11/2026