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 226 - 250 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202636016 | 501.33-00 | Private v. Public Interest Served | 09/04/2026 |
| 202636015 | 1295.02-00 | Time For Making Election | 09/04/2026 |
| 202636015 | 1295.02-02 | Retroactive Elections | 09/04/2026 |
| 202636014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 09/04/2026 |
| 202636014 | 1502.75-00 | Filing Requirements | 09/04/2026 |
| 202636014 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 09/04/2026 |
| 202636013 | 1362.00-00 | Election by Small Business Corporation | 09/04/2026 |
| 202636013 | 1362.01-03 | Late Elections | 09/04/2026 |
| 202636012 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2026 |
| 202636012 | 9100.10-00 | Section 446 | 09/04/2026 |
| 202636011 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 09/04/2026 |
| 202636010 | 856.00-00 | Definition of Real Estate Investment Trust | 09/04/2026 |
| 202636010 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2026 |
| 202636009 | 856.00-00 | Definition of Real Estate Investment Trust | 09/04/2026 |
| 202636009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2026 |
| 202636008 | 856.00-00 | Definition of Real Estate Investment Trust | 09/04/2026 |
| 202636008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2026 |
| 202636007 | 856.00-00 | Definition of Real Estate Investment Trust | 09/04/2026 |
| 202636007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2026 |
| 202636006 | 856.00-00 | Definition of Real Estate Investment Trust | 09/04/2026 |
| 202636006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2026 |
| 202636005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 09/04/2026 |
| 202636005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2026 |
| 202636004 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 09/04/2026 |
| 202636004 | 2056A.04-00 | Effective Election | 09/04/2026 |
