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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202550010 1445.04-01 Reduced Withholding Is Appropriate 12/12/2025
202550010 9100.00-00 Extension of Time for Making Certain Elections 12/12/2025
202550009 468A.04-02 Revised Schedules 12/12/2025
202550008 468A.04-02 Revised Schedules 12/12/2025
202550007 468A.04-02 Revised Schedules 12/12/2025
202550006 1295.00-00 Qualified Electing Fund 12/12/2025
202550006 1295.02-02 Retroactive Elections 12/12/2025
202550005 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 12/12/2025
202550005 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/12/2025
202550005 4942.00-00 Taxes on Failure to Distribute Income 12/12/2025
202550005 4944.00-00 Excise Tax on "Jeopardizing" Investments 12/12/2025
202550005 4945.00-00 Excise Taxes on Taxable Expenditures 12/12/2025
202550005 507.00-00 Termination of Private Foundation Status 12/12/2025
202550004 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 12/12/2025
202550004 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/12/2025
202550004 4942.00-00 Taxes on Failure to Distribute Income 12/12/2025
202550004 4944.00-00 Excise Tax on "Jeopardizing" Investments 12/12/2025
202550004 4945.00-00 Excise Taxes on Taxable Expenditures 12/12/2025
202550004 507.00-00 Termination of Private Foundation Status 12/12/2025
202550003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550003 9100.00-00 Extension of Time for Making Certain Elections 12/12/2025
202550003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/12/2025
202550002 754.02-00 Timeliness of Election 12/12/2025
202550002 9100.00-00 Extension of Time for Making Certain Elections 12/12/2025