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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 76 - 100 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202551008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/19/2025 |
| 202551007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/19/2025 |
| 202551007 | 355.01-00 | Spin-Off | 12/19/2025 |
| 202551007 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/19/2025 |
| 202551007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/19/2025 |
| 202551006 | 362.00-00 | Basis to Corporations | 12/19/2025 |
| 202551006 | 9100.22-00 | Other | 12/19/2025 |
| 202551005 | 9100.10-01 | Accounting Methods | 12/19/2025 |
| 202551004 | 468A.01-00 | In General | 12/19/2025 |
| 202551003 | 468A.04-02 | Revised Schedules | 12/19/2025 |
| 202551002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/19/2025 |
| 202551002 | 754.02-00 | Timeliness of Election | 12/19/2025 |
| 202551002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/19/2025 |
| 202551001 | 168.00-00 | Modified Accelerated Cost Recovery System | 12/19/2025 |
| 202551001 | 7701.00-00 | Definitions | 12/19/2025 |
| 202551001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551001 | 9100.04-00 | Section 168; MACRS | 12/19/2025 |
| 202551001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/19/2025 |
| 202551000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/19/2025 |
| 202550047 | 509.02-01 | Publicly Supported Organizations | 12/12/2025 |
| 202550046 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/12/2025 |
| 202550046 | 501.06-01 | Performance of Particular Services for Members | 12/12/2025 |
| 202550045 | 501.04-07 | Homeowners Association | 12/12/2025 |
| 202550044 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/12/2025 |
