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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 326 - 350 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202549009 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 12/05/2025 |
| 202549009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 12/05/2025 |
| 202549008 | 7701.00-00 | Definitions | 12/05/2025 |
| 202549008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/05/2025 |
| 202549008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/05/2025 |
| 202549007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/05/2025 |
| 202549007 | 754.02-00 | Timeliness of Election | 12/05/2025 |
| 202549007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/05/2025 |
| 202549007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/05/2025 |
| 202549006 | 856.01-00 | Income Requirements | 12/05/2025 |
| 202549005 | 911.11-03 | Reelection | 12/05/2025 |
| 202549004 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 12/05/2025 |
| 202549004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 12/05/2025 |
| 202549003 | 7701.00-00 | Definitions | 12/05/2025 |
| 202549003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/05/2025 |
| 202549003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/05/2025 |
| 202549002 | 408.00-00 | Individual Retirement Accounts | 12/05/2025 |
| 202549001 | 1362.00-00 | Election by Small Business Corporation | 12/05/2025 |
| 202549001 | 1362.02-00 | Termination of Election | 12/05/2025 |
| 202549001 | 1362.04-00 | Inadvertent Terminations | 12/05/2025 |
| 202549000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/05/2025 |
| 202548030 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 11/28/2025 |
| 202548029 | 4945.04-04 | Grants to Individuals | 11/28/2025 |
| 202548028 | 6033.01-00 | Exempt v. Non Exempt From Filing | 11/28/2025 |
| 202548027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/28/2025 |
