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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
202621007 1361.00-00 Definitions 05/22/2026
202621007 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/22/2026
202621007 1361.05-00 Qualified Subchapter S Subsidiary 05/22/2026
202621007 1362.00-00 Election by Small Business Corporation 05/22/2026
202621007 1362.01-03 Late Elections 05/22/2026
202621007 9100.00-00 Extension of Time for Making Certain Elections 05/22/2026
202621006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/22/2026
202621006 355.01-01 Split-Off 05/22/2026
202621006 368.00-00 Definitions Relating to Corporate Reorganizations 05/22/2026
202621006 368.04-00 Assets for Control of Transferee (Type "D") 05/22/2026
202621005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/22/2026
202621004 754.02-00 Timeliness of Election 05/22/2026
202621004 9100.00-00 Extension of Time for Making Certain Elections 05/22/2026
202621004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/22/2026
202621003 408.00-00 Individual Retirement Accounts 05/22/2026
202621003 408.03-00 Rollover Contributions 05/22/2026
202621002 130.00-00 Certain Personal Injury Liability Assignments 05/22/2026
202621002 130.01-00 Qualified Funding Asset 05/22/2026
202621002 130.02-00 Qualified Assignment 05/22/2026
202621001 130.00-00 Certain Personal Injury Liability Assignments 05/22/2026
202621001 130.01-00 Qualified Funding Asset 05/22/2026
202621001 130.02-00 Qualified Assignment 05/22/2026
202621000 6110.00-00 Index for Public Inspection of Written Determination 05/22/2026
202620010 4945.04-04 Grants to Individuals 05/15/2026
202620009 4945.04-04 Grants to Individuals 05/15/2026