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 such items cannot be used or cited as precedent.
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Showing 26 - 50 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202526004 | 1361.00-00 | Definitions | 06/27/2025 |
| 202526004 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 06/27/2025 |
| 202526004 | 1361.03-01 | Grantor Trusts | 06/27/2025 |
| 202526004 | 1361.03-03 | Electing Small Business Trusts | 06/27/2025 |
| 202526004 | 1362.00-00 | Election by Small Business Corporation | 06/27/2025 |
| 202526004 | 1362.02-00 | Termination of Election | 06/27/2025 |
| 202526004 | 1362.04-00 | Inadvertent Terminations | 06/27/2025 |
| 202526003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/27/2025 |
| 202526003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/27/2025 |
| 202526002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 06/27/2025 |
| 202526002 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/27/2025 |
| 202526001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 06/27/2025 |
| 202526000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/27/2025 |
| 202525014 | 4945.04-04 | Grants to Individuals | 06/20/2025 |
| 202525013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/20/2025 |
| 202525012 | 401.27-00 | Medical, Etc. Benefits | 06/20/2025 |
| 202525011 | 1362.00-00 | Election by Small Business Corporation | 06/20/2025 |
| 202525011 | 1362.01-00 | Eligible v. Ineligible | 06/20/2025 |
| 202525011 | 1362.01-03 | Late Elections | 06/20/2025 |
| 202525011 | 7701.00-00 | Definitions | 06/20/2025 |
| 202525011 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/20/2025 |
| 202525011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/20/2025 |
| 202525010 | 7701.00-00 | Definitions | 06/20/2025 |
| 202525010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/20/2025 |
| 202525009 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 06/20/2025 |