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 1 - 25 of 75133
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202505000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/31/2025 |
| 202505001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/31/2025 |
| 202505002 | 213.00-00 | Medical, Dental, etc., Expenses | 01/31/2025 |
| 202505003 | 7701.00-00 | Definitions | 01/31/2025 |
| 202505004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505005 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505009 | 1400Z.01-00 | Designation of Opportunity Zones | 01/31/2025 |
| 202505010 | 7701.00-00 | Definitions | 01/31/2025 |
| 202505011 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/31/2025 |
| 202505012 | 7701.00-00 | Definitions | 01/31/2025 |
| 202505013 | 856.00-00 | Definition of Real Estate Investment Trust | 01/31/2025 |
| 202505014 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2025 |
| 202505015 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505016 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505017 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/31/2025 |
| 202505001 | 355.01-00 | Spin-Off | 01/31/2025 |
| 202505001 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 01/31/2025 |
| 202505001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/31/2025 |
| 202505001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/31/2025 |
| 202505003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2025 |
| 202505004 | 754.02-00 | Timeliness of Election | 01/31/2025 |
