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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Number UILC Subject Release Date
202424010 9100.00-00 Extension of Time for Making Certain Elections 06/14/2024
202424010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2024
202424009 7701.00-00 Definitions 06/14/2024
202424009 9100.00-00 Extension of Time for Making Certain Elections 06/14/2024
202424009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2024
202424008 7701.00-00 Definitions 06/14/2024
202424008 9100.00-00 Extension of Time for Making Certain Elections 06/14/2024
202424008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2024
202424007 7701.00-00 Definitions 06/14/2024
202424007 9100.00-00 Extension of Time for Making Certain Elections 06/14/2024
202424007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2024
202424006 9100.00-00 Extension of Time for Making Certain Elections 06/14/2024
202424006 9100.09-00 Section 442; Accounting Periods 06/14/2024
202424005 1361.00-00 Definitions 06/14/2024
202424005 1361.05-00 Qualified Subchapter S Subsidiary 06/14/2024
202424005 9100.00-00 Extension of Time for Making Certain Elections 06/14/2024
202424004 355.01-00 Spin-Off 06/14/2024
202424004 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 06/14/2024
202424004 368.00-00 Definitions Relating to Corporate Reorganizations 06/14/2024
202424003 1400Z.01-00 Designation of Opportunity Zones 06/14/2024
202424003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/14/2024
202424003 9100.00-00 Extension of Time for Making Certain Elections 06/14/2024
202424002 1295.02-00 Time For Making Election 06/14/2024
202424002 1295.02-02 Retroactive Elections 06/14/2024
202424001 1295.02-00 Time For Making Election 06/14/2024