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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 226 - 250 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202552007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552008 | 1362.00-00 | Election by Small Business Corporation | 12/26/2025 |
| 202552008 | 1362.01-00 | Eligible v. Ineligible | 12/26/2025 |
| 202552009 | 446.04-17 | Change in Method of Accounting for Depreciation | 12/26/2025 |
| 202552010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 12/26/2025 |
| 202552011 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552012 | 1059A.01-00 | Property Subject to Limitation | 12/26/2025 |
| 202552013 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/26/2025 |
| 202552013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552013 | 9100.22-00 | Other | 12/26/2025 |
| 202552015 | 992.02-00 | Election | 12/26/2025 |
| 202552016 | 9100.22-00 | Other | 12/26/2025 |
| 202552016 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 12/26/2025 |
| 202552016 | 951A.02-00 | Net CFC Tested Income | 12/26/2025 |
| 202552018 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552019 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552020 | 1362.04-00 | Inadvertent Terminations | 12/26/2025 |
| 202552021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552023 | 9100.01-00 | Section 42; Low-Income Housing Credit | 12/26/2025 |
| 202552024 | 501.03-30 | Organizational and Operational Tests | 12/26/2025 |
| 202552032 | 501.03-30 | Organizational and Operational Tests | 12/26/2025 |
| 202552032 | 501.33-00 | Private v. Public Interest Served | 12/26/2025 |
