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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202201004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/07/2022
202201003 7701.00-00 Definitions 01/07/2022
202201003 9100.00-00 Extension of Time for Making Certain Elections 01/07/2022
202201003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2022
202201002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2022
202201001 7701.00-00 Definitions 01/07/2022
202201001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/07/2022
202201000 6110.00-00 Index for Public Inspection of Written Determination 01/07/2022
202152021 501.03-05 Corporations 12/30/2021
202152021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/30/2021
202152020 501.03-30 Organizational and Operational Tests 12/30/2021
202152020 501.35-00 "Exclusively" Test 12/30/2021
202152019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/30/2021
202152019 501.03-19 Public Recreation Facilities and Athletic Organizations 12/30/2021
202152019 501.35-00 "Exclusively" Test 12/30/2021
202152018 2512.00-00 Valuation of Gifts 12/30/2021
202152018 2702.01-02 Qualified Interests 12/30/2021
202152017 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/30/2021
202152017 9100.00-00 Extension of Time for Making Certain Elections 12/30/2021
202152017 9100.22-00 Other 12/30/2021
202152016 1361.00-00 Definitions 12/30/2021
202152016 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/30/2021
202152016 9100.22-00 Other 12/30/2021
202152015 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/30/2021
202152015 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/30/2021