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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202601012 368.03-00 Stock for Property (Type "C") 01/02/2026
202601011 1361.00-00 Definitions 01/02/2026
202601011 1361.05-00 Qualified Subchapter S Subsidiary 01/02/2026
202601011 1362.00-00 Election by Small Business Corporation 01/02/2026
202601011 1362.01-03 Late Elections 01/02/2026
202601011 9100.00-00 Extension of Time for Making Certain Elections 01/02/2026
202601010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2026
202601010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2026
202601009 7701.03-00 Association v. Trust 01/02/2026
202601009 7701.03-06 Liquidating Trusts 01/02/2026
202601008 7701.00-00 Definitions 01/02/2026
202601008 9100.00-00 Extension of Time for Making Certain Elections 01/02/2026
202601008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2026
202601007 528.00-00 Certain Homeowners Associations 01/02/2026
202601007 9100.34-00 Section 528 Election to be Treated as Homeowner Association 01/02/2026
202601006 7701.00-00 Definitions 01/02/2026
202601006 9100.00-00 Extension of Time for Making Certain Elections 01/02/2026
202601006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2026
202601005 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/02/2026
202601004 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/02/2026
202601003 170.00-00 Charitable, Etc. Contributions and Gifts 01/02/2026
202601003 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 01/02/2026
202601003 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/02/2026
202601003 4945.00-00 Excise Taxes on Taxable Expenditures 01/02/2026
202601003 507.00-00 Termination of Private Foundation Status 01/02/2026