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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 1326 - 1350 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202609008 | 108.00-00 | Income From Discharge of Indebtedness | 02/27/2026 |
| 202609008 | 108.01-00 | Exclusion From Gross Income | 02/27/2026 |
| 202609008 | 108.02-00 | Reduction of Tax Attributes | 02/27/2026 |
| 202609008 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 02/27/2026 |
| 202609008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609007 | 7701.00-00 | Definitions | 02/27/2026 |
| 202609007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/27/2026 |
| 202609006 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 02/27/2026 |
| 202609006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 02/27/2026 |
| 202609005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/27/2026 |
| 202609005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/27/2026 |
| 202609004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609003 | 7701.00-00 | Definitions | 02/27/2026 |
| 202609003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2026 |
| 202609003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/27/2026 |
| 202609002 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/27/2026 |
| 202609002 | 1361.03-03 | Electing Small Business Trusts | 02/27/2026 |
| 202609002 | 1362.00-00 | Election by Small Business Corporation | 02/27/2026 |
| 202609002 | 1362.02-00 | Termination of Election | 02/27/2026 |
| 202609001 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 02/27/2026 |
| 202609001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 02/27/2026 |
| 202609000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/27/2026 |
| 202607024 | 4945.04-04 | Grants to Individuals | 02/13/2026 |
| 202607023 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/13/2026 |
