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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Nimewo UILC Sijè Dat Piblikasyon
202540001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/03/2025
202540001 754.02-00 Timeliness of Election 10/03/2025
202540001 9100.00-00 Extension of Time for Making Certain Elections 10/03/2025
202540001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/03/2025
202540000 6110.00-00 Index for Public Inspection of Written Determination 10/03/2025
202539018 4945.04-04 Grants to Individuals 09/26/2025
202539017 509.02-01 Publicly Supported Organizations 09/26/2025
202539016 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/26/2025
202539015 4942.03-07 Set-Asides 09/26/2025
202539014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/26/2025
202539014 501.36-00 Business Activities 09/26/2025
202539013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/26/2025
202539013 501.03-30 Organizational and Operational Tests 09/26/2025
202539013 501.33-00 Private v. Public Interest Served 09/26/2025
202539012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/26/2025
202539012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/26/2025
202539012 501.03-30 Organizational and Operational Tests 09/26/2025
202539012 501.35-00 "Exclusively" Test 09/26/2025
202539011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/26/2025
202539011 501.03-30 Organizational and Operational Tests 09/26/2025
202539010 42.00-00 Low-Income Housing Credit 09/26/2025
202539010 9100.01-00 Section 42; Low-Income Housing Credit 09/26/2025
202539009 1361.03-00 Certain Trusts Permitted as Shareholders 09/26/2025
202539009 1362.04-00 Inadvertent Terminations 09/26/2025
202539008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/26/2025