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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 126 - 150 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202550031 | 501.07-05 | Business with Nonmembers | 12/12/2025 |
| 202550030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/12/2025 |
| 202550029 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/12/2025 |
| 202550028 | 1362.00-00 | Election by Small Business Corporation | 12/12/2025 |
| 202550028 | 1362.02-00 | Termination of Election | 12/12/2025 |
| 202550028 | 1362.04-00 | Inadvertent Terminations | 12/12/2025 |
| 202550027 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 12/12/2025 |
| 202550027 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 12/12/2025 |
| 202550026 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 12/12/2025 |
| 202550025 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 12/12/2025 |
| 202550024 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 12/12/2025 |
| 202550024 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 12/12/2025 |
| 202550023 | 1362.00-00 | Election by Small Business Corporation | 12/12/2025 |
| 202550023 | 1362.04-00 | Inadvertent Terminations | 12/12/2025 |
| 202550022 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/12/2025 |
| 202550022 | 754.02-00 | Timeliness of Election | 12/12/2025 |
| 202550022 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/12/2025 |
| 202550022 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/12/2025 |
| 202550021 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/12/2025 |
| 202550021 | 754.02-00 | Timeliness of Election | 12/12/2025 |
| 202550021 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/12/2025 |
| 202550021 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/12/2025 |
| 202550020 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/12/2025 |
| 202550020 | 754.02-00 | Timeliness of Election | 12/12/2025 |
| 202550020 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/12/2025 |
