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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 26 - 50 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202607002 | 884.02-00 | Dividend Equivalent Amount | 02/13/2026 |
| 202607002 | 884.06-00 | Effect of Income Tax Treaties | 02/13/2026 |
| 202607002 | 894.14-00 | Hybrid Entities | 02/13/2026 |
| 202607003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2026 |
| 202607004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2026 |
| 202607004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/13/2026 |
| 202607006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2026 |
| 202607007 | 7701.01-00 | Associations v. Corporations | 02/13/2026 |
| 202607007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2026 |
| 202607007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2026 |
| 202607008 | 9100.22-00 | Other | 02/13/2026 |
| 202607010 | 1362.02-00 | Termination of Election | 02/13/2026 |
| 202607010 | 1362.04-00 | Inadvertent Terminations | 02/13/2026 |
| 202607010 | 7701.00-00 | Definitions | 02/13/2026 |
| 202607010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2026 |
| 202607010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2026 |
| 202607011 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 02/13/2026 |
| 202607012 | 1362.00-00 | Election by Small Business Corporation | 02/13/2026 |
| 202607012 | 1362.02-00 | Termination of Election | 02/13/2026 |
| 202607012 | 1362.04-00 | Inadvertent Terminations | 02/13/2026 |
| 202607013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2026 |
| 202607014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2026 |
| 202607015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2026 |
| 202607016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2026 |
| 202607017 | 7701.00-00 | Definitions | 02/13/2026 |
