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 101 - 125 of 75133
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202504003 | 1362.04-00 | Inadvertent Terminations | 01/24/2025 |
| 202504004 | 2056.07-00 | Qualified Terminable Interest Property | 01/24/2025 |
| 202504004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2025 |
| 202504005 | 367.10-05 | Deficit in Earnings and Profits | 01/24/2025 |
| 202504006 | 2056.07-00 | Qualified Terminable Interest Property | 01/24/2025 |
| 202504006 | 2519.00-00 | Disposition of Certain Life Estates | 01/24/2025 |
| 202504006 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/24/2025 |
| 202504006 | 61.00-00 | Gross Income v. Not Gross Income | 01/24/2025 |
| 202504007 | 2056.07-00 | Qualified Terminable Interest Property | 01/24/2025 |
| 202504007 | 2519.00-00 | Disposition of Certain Life Estates | 01/24/2025 |
| 202504007 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/24/2025 |
| 202504007 | 61.00-00 | Gross Income v. Not Gross Income | 01/24/2025 |
| 202504008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/24/2025 |
| 202504009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/24/2025 |
| 202504010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/24/2025 |
| 202504011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 01/24/2025 |
| 202503000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/17/2025 |
| 202503001 | 7701.00-00 | Definitions | 01/17/2025 |
| 202503002 | 1092.02-01 | Defined | 01/17/2025 |
| 202503003 | 7701.00-00 | Definitions | 01/17/2025 |
| 202503004 | 1362.04-00 | Inadvertent Terminations | 01/17/2025 |
| 202503005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/17/2025 |
| 202503007 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/17/2025 |
| 202503008 | 7701.00-00 | Definitions | 01/17/2025 |
