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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
202610007 2010.04-00 Portability Election under 2010(c)(5)(A) 03/06/2026
202610007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 03/06/2026
202610006 2010.04-00 Portability Election under 2010(c)(5)(A) 03/06/2026
202610006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 03/06/2026
202610005 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 03/06/2026
202610005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/06/2026
202610005 9100.00-00 Extension of Time for Making Certain Elections 03/06/2026
202610005 9100.22-00 Other 03/06/2026
202610004 2642.07-00 Relief Under IRC 2642(g)(1) 03/06/2026
202610003 131.02-00 Difficulty of Care Payments 03/06/2026
202610003 6041.08-00 Payments By United States Or A State 03/06/2026
202610003 6051.00-00 Receipts for Employees 03/06/2026
202610002 355.01-01 Split-Off 03/06/2026
202610001 1361.03-00 Certain Trusts Permitted as Shareholders 03/06/2026
202610001 1361.03-02 Qualified Subchapter S Trusts 03/06/2026
202610001 1361.03-03 Electing Small Business Trusts 03/06/2026
202610001 1362.02-00 Termination of Election 03/06/2026
202610001 1362.04-00 Inadvertent Terminations 03/06/2026
202610000 6110.00-00 Index for Public Inspection of Written Determination 03/06/2026
202609015 42.00-00 Low-Income Housing Credit 02/27/2026
202609015 9100.01-00 Section 42; Low-Income Housing Credit 02/27/2026
202609014 7701.00-00 Definitions 02/27/2026
202609014 9100.00-00 Extension of Time for Making Certain Elections 02/27/2026
202609014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2026
202609013 1502.98-05 Apportionment 02/27/2026