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 ob体育s.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Showing 51 - 75 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202511014 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to ob体育 Return under Section 6018(a)) | 03/14/2025 |
| 202511013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/14/2025 |
| 202511013 | 355.01-00 | Spin-Off | 03/14/2025 |
| 202511013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/14/2025 |
| 202511013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/14/2025 |
| 202511012 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/14/2025 |
| 202511012 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2025 |
| 202511011 | 1362.00-00 | Election by Small Business Corporation | 03/14/2025 |
| 202511011 | 1362.04-00 | Inadvertent Terminations | 03/14/2025 |
| 202511010 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/14/2025 |
| 202511010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2025 |
| 202511010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/14/2025 |
| 202511009 | 7701.00-00 | Definitions | 03/14/2025 |
| 202511008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/14/2025 |
| 202511008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2025 |
| 202511007 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/14/2025 |
| 202511007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to ob体育 Return under Section 6018(a)) | 03/14/2025 |
| 202511006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/14/2025 |
| 202511006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/14/2025 |
| 202511005 | 1362.04-00 | Inadvertent Terminations | 03/14/2025 |
| 202511004 | 48.01-00 | Energy Credit | 03/14/2025 |
| 202511004 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2025 |
| 202511003 | 7701.00-00 | Definitions | 03/14/2025 |
| 202511003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2025 |
| 202511002 | 1362.04-00 | Inadvertent Terminations | 03/14/2025 |