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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202344009 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023
202344009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/03/2023
202344008 1033.07-00 Special Rule for Outdoor Advertising Displays 11/03/2023
202344008 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023
202344007 856.00-00 Definition of Real Estate Investment Trust 11/03/2023
202344006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/03/2023
202344006 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023
202344005 1361.03-00 Certain Trusts Permitted as Shareholders 11/03/2023
202344005 1361.03-02 Qualified Subchapter S Trusts 11/03/2023
202344005 1362.00-00 Election by Small Business Corporation 11/03/2023
202344005 1362.04-00 Inadvertent Terminations 11/03/2023
202344004 1362.00-00 Election by Small Business Corporation 11/03/2023
202344004 1362.02-00 Termination of Election 11/03/2023
202344004 1362.04-00 Inadvertent Terminations 11/03/2023
202344003 7701.00-00 Definitions 11/03/2023
202344003 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023
202344003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/03/2023
202344002 1361.00-00 Definitions 11/03/2023
202344002 1361.01-03 Non-Resident Alien as Shareholder 11/03/2023
202344002 1362.00-00 Election by Small Business Corporation 11/03/2023
202344002 1362.02-00 Termination of Election 11/03/2023
202344002 1362.02-02 Ceases to be Small Business Corporation 11/03/2023
202344002 1362.04-00 Inadvertent Terminations 11/03/2023
202344001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/03/2023
202344001 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023