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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
202643011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2026
202643010 2010.04-00 Portability Election under 2010(c)(5)(A) 10/23/2026
202643010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 10/23/2026
202643009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/23/2026
202643009 9100.00-00 Extension of Time for Making Certain Elections 10/23/2026
202643009 754.02-00 Timeliness of Election 10/23/2026
202643009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/23/2026
202643008 2010.04-00 Portability Election under 2010(c)(5)(A) 10/23/2026
202643008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 10/23/2026
202643007 9100.00-00 Extension of Time for Making Certain Elections 10/23/2026
202643007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/23/2026
202643006 1361.03-00 Certain Trusts Permitted as Shareholders 10/23/2026
202643006 1362.02-00 Termination of Election 10/23/2026
202643006 1362.04-00 Inadvertent Terminations 10/23/2026
202643006 1361.03-02 Qualified Subchapter S Trusts 10/23/2026
202643005 9100.00-00 Extension of Time for Making Certain Elections 10/23/2026
202643005 2056.07-00 Qualified Terminable Interest Property 10/23/2026
202643004 2642.07-00 Relief Under IRC 2642(g)(1) 10/23/2026
202643003 2642.07-00 Relief Under IRC 2642(g)(1) 10/23/2026
202643002 7701.00-00 Definitions 10/23/2026
202643002 9100.00-00 Extension of Time for Making Certain Elections 10/23/2026
202643002 7701.01-00 Associations v. Corporations 10/23/2026
202643002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2026
202643001 1362.00-00 Election by Small Business Corporation 10/23/2026
202643001 1362.04-00 Inadvertent Terminations 10/23/2026