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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 101 - 125 of 77873
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202627014 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 07/02/2026 |
| 202627014 | 501.33-00 | Private v. Public Interest Served | 07/02/2026 |
| 202627013 | 1362.00-00 | Election by Small Business Corporation | 07/02/2026 |
| 202627013 | 1362.04-00 | Inadvertent Terminations | 07/02/2026 |
| 202627012 | 856.00-00 | Definition of Real Estate Investment Trust | 07/02/2026 |
| 202627012 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/02/2026 |
| 202627011 | 7701.00-00 | Definitions | 07/02/2026 |
| 202627011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/02/2026 |
| 202627011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/02/2026 |
| 202627010 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 07/02/2026 |
| 202627010 | 2056.01-00 | Terminable Interests | 07/02/2026 |
| 202627010 | 2652.00-00 | Other Definitions | 07/02/2026 |
| 202627010 | 2652.01-00 | Transferor Defined | 07/02/2026 |
| 202627010 | 2652.01-02 | Special Election for QTIP | 07/02/2026 |
| 202627009 | 1362.00-00 | Election by Small Business Corporation | 07/02/2026 |
| 202627009 | 1362.01-00 | Eligible v. Ineligible | 07/02/2026 |
| 202627009 | 1362.01-03 | Late Elections | 07/02/2026 |
| 202627008 | 1361.01-04 | More than One Class of Stock | 07/02/2026 |
| 202627008 | 1362.00-00 | Election by Small Business Corporation | 07/02/2026 |
| 202627008 | 1362.02-00 | Termination of Election | 07/02/2026 |
| 202627008 | 1362.02-02 | Ceases to be Small Business Corporation | 07/02/2026 |
| 202627007 | 355.01-00 | Spin-Off | 07/02/2026 |
| 202627007 | 355.01-01 | Split-Off | 07/02/2026 |
| 202627007 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 07/02/2026 |
| 202627007 | 361.02-00 | Distributions | 07/02/2026 |
