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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202449011 897.09-00 Special Rules for REITS 12/06/2024
202449010 9100.04-00 Section 168; MACRS 12/06/2024
202449010 9100.10-01 Accounting Methods 12/06/2024
202449009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/06/2024
202449009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/06/2024
202449008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/06/2024
202449008 9100.00-00 Extension of Time for Making Certain Elections 12/06/2024
202449007 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/06/2024
202449007 1031.01-00 Property Held For Productive Use or Investment 12/06/2024
202449006 355.01-00 Spin-Off 12/06/2024
202449006 361.02-02 Certain Transfers to Creditors 12/06/2024
202449006 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2024
202449005 2632.00-00 Special Rules for Allocation of GST Exemption 12/06/2024
202449005 2642.00-00 Inclusion Ratio 12/06/2024
202449005 9100.00-00 Extension of Time for Making Certain Elections 12/06/2024
202449004 2632.00-00 Special Rules for Allocation of GST Exemption 12/06/2024
202449004 2642.00-00 Inclusion Ratio 12/06/2024
202449004 9100.00-00 Extension of Time for Making Certain Elections 12/06/2024
202449003 7701.00-00 Definitions 12/06/2024
202449003 9100.00-00 Extension of Time for Making Certain Elections 12/06/2024
202449003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/06/2024
202449002 468A.04-01 Initial Schedules 12/06/2024
202449001 1361.00-00 Definitions 12/06/2024
202449001 1361.03-00 Certain Trusts Permitted as Shareholders 12/06/2024
202449001 1361.03-02 Qualified Subchapter S Trusts 12/06/2024