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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202433007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/16/2024
202433006 1400Z.01-00 Designation of Opportunity Zones 08/16/2024
202433006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/16/2024
202433006 9100.00-00 Extension of Time for Making Certain Elections 08/16/2024
202433005 412.06-00 Minimum Funding Waiver 08/16/2024
202433004 468A.04-02 Revised Schedules 08/16/2024
202433003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/16/2024
202433003 9100.22-00 Other 08/16/2024
202433002 368.06-00 Change in Identity, etc. (Type "F") 08/16/2024
202433001 355.01-01 Split-Off 08/16/2024
202433001 358.01-00 Nonrecognition Property 08/16/2024
202433000 6110.00-00 Index for Public Inspection of Written Determination 08/16/2024
202432022 4942.03-07 Set-Aside 08/09/2024
202432021 4945.04-04 Grants to Individuals 08/09/2024
202432020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/09/2024
202432020 501.03-30 Organizational and Operational Tests 08/09/2024
202432020 501.33-00 Private v. Public Interest Served 08/09/2024
202432019 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 08/09/2024
202432019 59.00-00 Other Definitions and Special Rules 08/09/2024
202432019 9100.02-00 Section 59(e) 08/09/2024
202432018 7701.00-00 Definitions 08/09/2024
202432018 9100.00-00 Extension of Time for Making Certain Elections 08/09/2024
202432018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/09/2024
202432017 856.00-00 Definition of Real Estate Investment Trust 08/09/2024
202432017 856.07-00 Treatment of Wholly Owned Subsidiaries 08/09/2024