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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202535010 1362.00-00 Election by Small Business Corporation 08/29/2025
202535010 1362.02-00 Termination of Election 08/29/2025
202535010 1362.04-00 Inadvertent Terminations 08/29/2025
202535009 9100.04-00 Section 168; MACRS 08/29/2025
202535008 7701.00-00 Definitions 08/29/2025
202535008 9100.00-00 Extension of Time for Making Certain Elections 08/29/2025
202535008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2025
202535007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/29/2025
202535007 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/29/2025
202535007 361.02-02 Certain Transfers to Creditors 08/29/2025
202535006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/29/2025
202535006 9100.00-00 Extension of Time for Making Certain Elections 08/29/2025
202535006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/29/2025
202535005 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/29/2025
202535005 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/29/2025
202535005 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/29/2025
202535005 4945.00-00 Excise Taxes on Taxable Expenditures 08/29/2025
202535005 507.00-00 Termination of Private Foundation Status 08/29/2025
202535004 2642.07-00 Relief Under IRC 2642(g)(1) 08/29/2025
202535003 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 08/29/2025
202535003 4980.02-00 Exceptions 08/29/2025
202535002 199A.00-00 Deduction for Qualified Business Income of Pass-Thru Entities 08/29/2025
202535002 199A.03-03 Aggregation 08/29/2025
202535002 9100.00-00 Extension of Time for Making Certain Elections 08/29/2025
202535001 2642.07-00 Relief Under IRC 2642(g)(1) 08/29/2025