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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 1 - 25 of 78037
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202633012 | 6033.01-00 | Exempt v. Non Exempt From Filing | 08/14/2026 |
| 202633011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/14/2026 |
| 202633010 | 148.00-00 | Arbitrage | 08/14/2026 |
| 202633009 | 1362.02-00 | Termination of Election | 08/14/2026 |
| 202633009 | 1362.04-00 | Inadvertent Terminations | 08/14/2026 |
| 202633008 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 08/14/2026 |
| 202633008 | 1502.75-00 | Filing Requirements | 08/14/2026 |
| 202633008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/14/2026 |
| 202633008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/14/2026 |
| 202633007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/14/2026 |
| 202633007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/14/2026 |
| 202633006 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 08/14/2026 |
| 202633006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 08/14/2026 |
| 202633005 | 269.00-00 | Acquisitions Made to Evade or Avoid Income Tax | 08/14/2026 |
| 202633005 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 08/14/2026 |
| 202633005 | 382.12-08 | Title 11 or Similar Case | 08/14/2026 |
| 202633004 | 2056.07-00 | Qualified Terminable Interest Property | 08/14/2026 |
| 202633004 | 2652.01-02 | Special Election for QTIP | 08/14/2026 |
| 202633004 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/14/2026 |
| 202633003 | 7701.00-00 | Definitions | 08/14/2026 |
| 202633003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/14/2026 |
| 202633003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/14/2026 |
| 202633002 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 08/14/2026 |
| 202633001 | 7701.00-00 | Definitions | 08/14/2026 |
| 202633001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/14/2026 |
