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 426 - 450 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202632010 | 1362.02-00 | Termination of Election | 08/07/2026 |
| 202632010 | 1362.04-00 | Inadvertent Terminations | 08/07/2026 |
| 202632009 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 08/07/2026 |
| 202632008 | 7701.00-00 | Definitions | 08/07/2026 |
| 202632008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/07/2026 |
| 202632008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/07/2026 |
| 202632007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/07/2026 |
| 202632007 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 08/07/2026 |
| 202632007 | 1223.00-00 | Holding Period of Capital Assets | 08/07/2026 |
| 202632007 | 2001.00-00 | Imposition and Rate of Tax | 08/07/2026 |
| 202632007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/07/2026 |
| 202632007 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/07/2026 |
| 202632007 | 61.00-00 | Gross Income v. Not Gross Income | 08/07/2026 |
| 202632006 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/07/2026 |
| 202632005 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/07/2026 |
| 202632005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/07/2026 |
| 202632005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/07/2026 |
| 202632004 | 468A.04-02 | Revised Schedules | 08/07/2026 |
| 202632003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/07/2026 |
| 202632002 | 468A.04-02 | Revised Schedules | 08/07/2026 |
| 202632001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/07/2026 |
| 202632000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/07/2026 |
| 202631018 | 4942.03-07 | Set-Asides | 07/31/2026 |
| 202631017 | 4945.04-04 | Grants to Individuals | 07/31/2026 |
| 202631016 | 4945.04-04 | Grants to Individuals | 07/31/2026 |
