Skip to main content

Written determinations

 

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.

  1. Enter a term in the Find box.
  2. Click the Search button.
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