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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Showing 1 - 25 of 78142
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202635021 | 509.02-01 | Publicly Supported Organizations | 08/28/2026 |
| 202635020 | 4945.04-04 | Grants to Individuals | 08/28/2026 |
| 202635019 | 4945.04-04 | Grants to Individuals | 08/28/2026 |
| 202635018 | 4945.04-04 | Grants to Individuals | 08/28/2026 |
| 202635017 | 4945.04-04 | Grants to Individuals | 08/28/2026 |
| 202635016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/28/2026 |
| 202635016 | 501.03-04 | Unincorporated Associations | 08/28/2026 |
| 202635016 | 501.03-30 | Organizational and Operational Tests | 08/28/2026 |
| 202635016 | 501.35-00 | "Exclusively" Test | 08/28/2026 |
| 202635015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/28/2026 |
| 202635015 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 08/28/2026 |
| 202635015 | 501.03-30 | Organizational and Operational Tests | 08/28/2026 |
| 202635015 | 501.33-00 | Private v. Public Interest Served | 08/28/2026 |
| 202635014 | 501.07-00 | Social Clubs | 08/28/2026 |
| 202635014 | 501.07-05 | Business with Nonmembers | 08/28/2026 |
| 202635013 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 08/28/2026 |
| 202635013 | 1502.75-00 | Filing Requirements | 08/28/2026 |
| 202635013 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2026 |
| 202635013 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/28/2026 |
| 202635012 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 08/28/2026 |
| 202635012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 08/28/2026 |
| 202635011 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/28/2026 |
| 202635011 | 754.02-00 | Timeliness of Election | 08/28/2026 |
| 202635011 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2026 |
| 202635011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/28/2026 |
