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 76 - 100 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202642005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 10/16/2026 |
| 202642004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/16/2026 |
| 202642003 | 954.00-00 | Foreign Base Company Income | 10/16/2026 |
| 202642002 | 1362.00-00 | Election by Small Business Corporation | 10/16/2026 |
| 202642002 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/16/2026 |
| 202642002 | 1362.02-00 | Termination of Election | 10/16/2026 |
| 202642002 | 1362.04-00 | Inadvertent Terminations | 10/16/2026 |
| 202642002 | 1361.03-02 | Qualified Subchapter S Trusts | 10/16/2026 |
| 202642001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/16/2026 |
| 202642001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2026 |
| 202642001 | 754.02-00 | Timeliness of Election | 10/16/2026 |
| 202642001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/16/2026 |
| 202642000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/16/2026 |
| 202641018 | 6033.01-00 | Exempt v. Non Exempt From Filing | 10/09/2026 |
| 202641017 | 509.02-01 | Publicly Supported Organizations | 10/09/2026 |
| 202641016 | 4945.04-04 | Grants to Individuals | 10/09/2026 |
| 202641015 | 4945.04-04 | Grants to Individuals | 10/09/2026 |
| 202641014 | 4945.04-04 | Grants to Individuals | 10/09/2026 |
| 202641013 | 4945.04-04 | Grants to Individuals | 10/09/2026 |
| 202641012 | 4945.04-04 | Grants to Individuals | 10/09/2026 |
| 202641011 | 4945.04-04 | Grants to Individuals | 10/09/2026 |
| 202641010 | 6033.01-00 | Exempt v. Non Exempt From Filing | 10/09/2026 |
| 202641009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/09/2026 |
| 202641008 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 10/09/2026 |
| 202641008 | 501.04-06 | Community | 10/09/2026 |
