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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 176 - 200 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202552008 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 12/26/2025 |
| 202552009 | 168.00-00 | Modified Accelerated Cost Recovery System | 12/26/2025 |
| 202552010 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 12/26/2025 |
| 202552011 | 7701.00-00 | Definitions | 12/26/2025 |
| 202552012 | 1059A.00-00 | Limitation on Taxpayer's Basis or Inventory Cost in Property Imported From Related Persons | 12/26/2025 |
| 202552013 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 12/26/2025 |
| 202552014 | 856.00-00 | Definition of Real Estate Investment Trust | 12/26/2025 |
| 202552015 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552016 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552017 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552018 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/26/2025 |
| 202552019 | 1362.01-03 | Late Elections | 12/26/2025 |
| 202552020 | 1362.00-00 | Election by Small Business Corporation | 12/26/2025 |
| 202552021 | 7701.00-00 | Definitions | 12/26/2025 |
| 202552022 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552023 | 42.00-00 | Low-Income Housing Credit | 12/26/2025 |
| 202552024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552025 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
| 202552026 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/26/2025 |
| 202552027 | 4942.03-07 | Set-Asides | 12/26/2025 |
| 202552028 | 4942.03-07 | Set-Asides | 12/26/2025 |
| 202552029 | 501.07-00 | Social Clubs | 12/26/2025 |
| 202552030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552032 | 501.03-05 | Corporations | 12/26/2025 |
