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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 51 - 75 of 77330
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202614022 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/03/2026 |
| 202614022 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
| 202614021 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/03/2026 |
| 202614021 | 754.02-00 | Timeliness of Election | 04/03/2026 |
| 202614021 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
| 202614021 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/03/2026 |
| 202614020 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/03/2026 |
| 202614020 | 754.02-00 | Timeliness of Election | 04/03/2026 |
| 202614020 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
| 202614020 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/03/2026 |
| 202614019 | 362.00-00 | Basis to Corporations | 04/03/2026 |
| 202614019 | 9100.22-00 | Other | 04/03/2026 |
| 202614018 | 362.00-00 | Basis to Corporations | 04/03/2026 |
| 202614018 | 9100.22-00 | Other | 04/03/2026 |
| 202614017 | 382.02-05 | Closing of the Books | 04/03/2026 |
| 202614017 | 9100.22-00 | Other | 04/03/2026 |
| 202614016 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 04/03/2026 |
| 202614015 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 04/03/2026 |
| 202614014 | 1362.01-03 | Late Elections | 04/03/2026 |
| 202614014 | 7701.00-00 | Definitions | 04/03/2026 |
| 202614014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/03/2026 |
| 202614013 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/03/2026 |
| 202614013 | 9100.22-00 | Other | 04/03/2026 |
| 202614012 | 7701.00-00 | Definitions | 04/03/2026 |
| 202614012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
