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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
202642005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/16/2026
202642004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/16/2026
202642003 954.00-00 Foreign Base Company Income 10/16/2026
202642002 1362.00-00 Election by Small Business Corporation 10/16/2026
202642002 1361.03-00 Certain Trusts Permitted as Shareholders 10/16/2026
202642002 1362.02-00 Termination of Election 10/16/2026
202642002 1362.04-00 Inadvertent Terminations 10/16/2026
202642002 1361.03-02 Qualified Subchapter S Trusts 10/16/2026
202642001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/16/2026
202642001 9100.00-00 Extension of Time for Making Certain Elections 10/16/2026
202642001 754.02-00 Timeliness of Election 10/16/2026
202642001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/16/2026
202642000 6110.00-00 Index for Public Inspection of Written Determination 10/16/2026
202641018 6033.01-00 Exempt v. Non Exempt From Filing 10/09/2026
202641017 509.02-01 Publicly Supported Organizations 10/09/2026
202641016 4945.04-04 Grants to Individuals 10/09/2026
202641015 4945.04-04 Grants to Individuals 10/09/2026
202641014 4945.04-04 Grants to Individuals 10/09/2026
202641013 4945.04-04 Grants to Individuals 10/09/2026
202641012 4945.04-04 Grants to Individuals 10/09/2026
202641011 4945.04-04 Grants to Individuals 10/09/2026
202641010 6033.01-00 Exempt v. Non Exempt From Filing 10/09/2026
202641009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/09/2026
202641008 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 10/09/2026
202641008 501.04-06 Community 10/09/2026