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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202547004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 11/21/2025
202547003 2032.00-00 Alternate Valuation 11/21/2025
202547003 9100.00-00 Extension of Time for Making Certain Elections 11/21/2025
202547002 2642.07-00 Relief Under IRC 2642(g)(1) 11/21/2025
202547001 168.00-00 Modified Accelerated Cost Recovery System 11/21/2025
202547001 7701.00-00 Definitions 11/21/2025
202547001 9100.04-00 Section 168; MACRS 11/21/2025
202547001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/21/2025
202547000 6110.00-00 Index for Public Inspection of Written Determination 11/21/2025
202540029 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 10/03/2025
202540028 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 10/03/2025
202540027 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 10/03/2025
202540026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/03/2025
202540025 501.03-30 Organizational and Operational Tests 10/03/2025
202540025 501.33-00 Private v. Public Interest Served 10/03/2025
202540024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/03/2025
202540024 501.03-30 Organizational and Operational Tests 10/03/2025
202540024 501.33-00 Private v. Public Interest Served 10/03/2025
202540023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/03/2025
202540023 501.03-30 Organizational and Operational Tests 10/03/2025
202540022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/03/2025
202540022 501.03-05 Corporations 10/03/2025
202540021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 10/03/2025
202540021 501.06-01 Performance of Particular Services for Members 10/03/2025
202540020 501.07-00 Social Clubs 10/03/2025