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 276 - 300 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202635014 | 501.07-05 | Business with Nonmembers | 08/28/2026 |
| 202635013 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 08/28/2026 |
| 202635013 | 1502.75-00 | Filing Requirements | 08/28/2026 |
| 202635013 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2026 |
| 202635013 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/28/2026 |
| 202635012 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 08/28/2026 |
| 202635012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 08/28/2026 |
| 202635011 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/28/2026 |
| 202635011 | 754.02-00 | Timeliness of Election | 08/28/2026 |
| 202635011 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2026 |
| 202635011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/28/2026 |
| 202635010 | 9100.10-00 | Section 446 | 08/28/2026 |
| 202635010 | 9100.10-01 | Accounting Methods | 08/28/2026 |
| 202635009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/28/2026 |
| 202635009 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/28/2026 |
| 202635008 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 08/28/2026 |
| 202635008 | 2056.07-00 | Qualified Terminable Interest Property | 08/28/2026 |
| 202635008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2026 |
| 202635007 | 1362.00-00 | Election by Small Business Corporation | 08/28/2026 |
| 202635007 | 1362.01-00 | Eligible v. Ineligible | 08/28/2026 |
| 202635006 | 858.00-00 | Dividends Paid by Real Estate Investment Trust After Close of Taxable Year | 08/28/2026 |
| 202635006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2026 |
| 202635005 | 1361.00-00 | Definitions | 08/28/2026 |
| 202635005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 08/28/2026 |
| 202635005 | 1361.03-02 | Qualified Subchapter S Trusts | 08/28/2026 |
