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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.

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Number UILC Subject Release Date
202632020 856.00-00 Definition of Real Estate Investment Trust 08/07/2026
202632020 9100.00-00 Extension of Time for Making Certain Elections 08/07/2026
202632019 856.00-00 Definition of Real Estate Investment Trust 08/07/2026
202632019 9100.00-00 Extension of Time for Making Certain Elections 08/07/2026
202632018 7701.00-00 Definitions 08/07/2026
202632017 7701.00-00 Definitions 08/07/2026
202632017 9100.00-00 Extension of Time for Making Certain Elections 08/07/2026
202632017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2026
202632016 9100.00-00 Extension of Time for Making Certain Elections 08/07/2026
202632016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2026
202632015 9100.00-00 Extension of Time for Making Certain Elections 08/07/2026
202632015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2026
202632014 856.00-00 Definition of Real Estate Investment Trust 08/07/2026
202632014 9100.00-00 Extension of Time for Making Certain Elections 08/07/2026
202632013 2010.04-00 Portability Election under 2010(c)(5)(A) 08/07/2026
202632013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 08/07/2026
202632012 7701.00-00 Definitions 08/07/2026
202632012 9100.00-00 Extension of Time for Making Certain Elections 08/07/2026
202632012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2026
202632011 2642.07-00 Relief Under IRC 2642(g)(1) 08/07/2026
202632010 1361.00-00 Definitions 08/07/2026
202632010 1361.03-00 Certain Trusts Permitted as Shareholders 08/07/2026
202632010 1361.03-02 Qualified Subchapter S Trusts 08/07/2026
202632010 1361.03-03 Electing Small Business Trusts 08/07/2026
202632010 1362.00-00 Election by Small Business Corporation 08/07/2026