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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 77150
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202610012 | 1502.75-00 | Filing Requirements | 03/06/2026 |
| 202610012 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/06/2026 |
| 202610012 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 03/06/2026 |
| 202610011 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 03/06/2026 |
| 202610011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 03/06/2026 |
| 202610010 | 911.11-03 | Reelection | 03/06/2026 |
| 202610009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/06/2026 |
| 202610009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/06/2026 |
| 202610009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/06/2026 |
| 202610008 | 743.00-00 | Optional Adjustments to Basis of Partnership Property | 03/06/2026 |
| 202610008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/06/2026 |
| 202610008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/06/2026 |
| 202610007 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 03/06/2026 |
| 202610007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 03/06/2026 |
| 202610006 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 03/06/2026 |
| 202610006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 03/06/2026 |
| 202610005 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 03/06/2026 |
| 202610005 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/06/2026 |
| 202610005 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/06/2026 |
| 202610005 | 9100.22-00 | Other | 03/06/2026 |
| 202610004 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 03/06/2026 |
| 202610003 | 131.02-00 | Difficulty of Care Payments | 03/06/2026 |
| 202610003 | 6041.08-00 | Payments By United States Or A State | 03/06/2026 |
| 202610003 | 6051.00-00 | Receipts for Employees | 03/06/2026 |
| 202610002 | 355.01-01 | Split-Off | 03/06/2026 |
