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.
- Enter a term in the Find box.
- Click the Search button.
Showing 351 - 375 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202634006 | 1362.04-00 | Inadvertent Terminations | 08/21/2026 |
| 202634005 | 7701.00-00 | Definitions | 08/21/2026 |
| 202634005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2026 |
| 202634005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/21/2026 |
| 202634004 | 42.00-00 | Low-Income Housing Credit | 08/21/2026 |
| 202634004 | 9100.01-00 | Section 42; Low-Income Housing Credit | 08/21/2026 |
| 202634003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2026 |
| 202634002 | 1362.00-00 | Election by Small Business Corporation | 08/21/2026 |
| 202634002 | 1362.01-00 | Eligible v. Ineligible | 08/21/2026 |
| 202634002 | 1362.01-01 | Shareholder Consent | 08/21/2026 |
| 202634002 | 1362.01-02 | Election After Termination | 08/21/2026 |
| 202634002 | 1362.02-00 | Termination of Election | 08/21/2026 |
| 202634002 | 1362.02-02 | Ceases to be Small Business Corporation | 08/21/2026 |
| 202634002 | 1362.04-00 | Inadvertent Terminations | 08/21/2026 |
| 202634001 | 482.11-13 | Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | 08/21/2026 |
| 202634000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/21/2026 |
| 202633012 | 6033.01-00 | Exempt v. Non Exempt From Filing | 08/14/2026 |
| 202633011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/14/2026 |
| 202633010 | 148.00-00 | Arbitrage | 08/14/2026 |
| 202633009 | 1362.02-00 | Termination of Election | 08/14/2026 |
| 202633009 | 1362.04-00 | Inadvertent Terminations | 08/14/2026 |
| 202633008 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 08/14/2026 |
| 202633008 | 1502.75-00 | Filing Requirements | 08/14/2026 |
| 202633008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/14/2026 |
| 202633008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/14/2026 |
