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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
202636016 501.33-00 Private v. Public Interest Served 09/04/2026
202636015 1295.02-00 Time For Making Election 09/04/2026
202636015 1295.02-02 Retroactive Elections 09/04/2026
202636014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 09/04/2026
202636014 1502.75-00 Filing Requirements 09/04/2026
202636014 9100.20-00 Section 1502; Election to File Consolidated Return 09/04/2026
202636013 1362.00-00 Election by Small Business Corporation 09/04/2026
202636013 1362.01-03 Late Elections 09/04/2026
202636012 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636012 9100.10-00 Section 446 09/04/2026
202636011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/04/2026
202636010 856.00-00 Definition of Real Estate Investment Trust 09/04/2026
202636010 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636009 856.00-00 Definition of Real Estate Investment Trust 09/04/2026
202636009 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636008 856.00-00 Definition of Real Estate Investment Trust 09/04/2026
202636008 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636007 856.00-00 Definition of Real Estate Investment Trust 09/04/2026
202636007 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636006 856.00-00 Definition of Real Estate Investment Trust 09/04/2026
202636006 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/04/2026
202636005 9100.00-00 Extension of Time for Making Certain Elections 09/04/2026
202636004 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 09/04/2026
202636004 2056A.04-00 Effective Election 09/04/2026