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Written determinations

 

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
202629020 501.03-05 Corporations 07/17/2026
202629020 501.33-00 Private v. Public Interest Served 07/17/2026
202629019 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/17/2026
202629019 501.04-01 Local Associations of Employees 07/17/2026
202629018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/17/2026
202629018 501.04-01 Local Associations of Employees 07/17/2026
202629018 501.04-06 Community 07/17/2026
202629017 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 07/17/2026
202629016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/17/2026
202629016 501.06-01 Performance of Particular Services for Members 07/17/2026
202629015 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/17/2026
202629014 9100.00-00 Extension of Time for Making Certain Elections 07/17/2026
202629013 9100.04-00 Section 168; MACRS 07/17/2026
202629012 7701.03-00 Association v. Trust 07/17/2026
202629012 7701.03-06 Liquidating Trusts 07/17/2026
202629011 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/17/2026
202629011 2056.07-00 Qualified Terminable Interest Property 07/17/2026
202629011 9100.00-00 Extension of Time for Making Certain Elections 07/17/2026
202629010 7701.00-00 Definitions 07/17/2026
202629010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/17/2026
202629009 1362.04-00 Inadvertent Terminations 07/17/2026
202629008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/17/2026
202629008 9100.00-00 Extension of Time for Making Certain Elections 07/17/2026
202629007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/17/2026
202629007 9100.00-00 Extension of Time for Making Certain Elections 07/17/2026