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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
202635010 9100.10-01 Accounting Methods 08/28/2026
202635009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/28/2026
202635009 2601.00-00 Tax On Generation Skipping Transfers 08/28/2026
202635008 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/28/2026
202635008 2056.07-00 Qualified Terminable Interest Property 08/28/2026
202635008 9100.00-00 Extension of Time for Making Certain Elections 08/28/2026
202635007 1362.00-00 Election by Small Business Corporation 08/28/2026
202635007 1362.01-00 Eligible v. Ineligible 08/28/2026
202635006 858.00-00 Dividends Paid by Real Estate Investment Trust After Close of Taxable Year 08/28/2026
202635006 9100.00-00 Extension of Time for Making Certain Elections 08/28/2026
202635005 1361.00-00 Definitions 08/28/2026
202635005 1361.03-00 Certain Trusts Permitted as Shareholders 08/28/2026
202635005 1361.03-02 Qualified Subchapter S Trusts 08/28/2026
202635005 1361.03-03 Electing Small Business Trusts 08/28/2026
202635005 1362.00-00 Election by Small Business Corporation 08/28/2026
202635005 1362.02-00 Termination of Election 08/28/2026
202635005 1362.04-00 Inadvertent Terminations 08/28/2026
202635004 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/28/2026
202635004 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/28/2026
202635004 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/28/2026
202635003 42.00-00 Low-Income Housing Credit 08/28/2026
202635003 9100.01-00 Section 42; Low-Income Housing Credit 08/28/2026
202635002 168.00-00 Modified Accelerated Cost Recovery System 08/28/2026
202635002 446.04-17 Change in Method of Accounting for Depreciation 08/28/2026
202635001 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/28/2026