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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 51 - 75 of 76996
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202602003 | 501.03-08 | Educational Organizations | 01/09/2026 |
| 202602004 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/09/2026 |
| 202602005 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/09/2026 |
| 202602006 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/09/2026 |
| 202602001 | 501.33-00 | Private v. Public Interest Served | 01/09/2026 |
| 202602003 | 501.03-30 | Organizational and Operational Tests | 01/09/2026 |
| 202602003 | 501.33-00 | Private v. Public Interest Served | 01/09/2026 |
| 202601000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/02/2026 |
| 202601001 | 1362.04-00 | Inadvertent Terminations | 01/02/2026 |
| 202601002 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/02/2026 |
| 202601003 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/02/2026 |
| 202601004 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601005 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601006 | 7701.00-00 | Definitions | 01/02/2026 |
| 202601007 | 528.00-00 | Certain Homeowners Associations | 01/02/2026 |
| 202601008 | 7701.00-00 | Definitions | 01/02/2026 |
| 202601009 | 7701.03-00 | Association v. Trust | 01/02/2026 |
| 202601010 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/02/2026 |
| 202601011 | 1361.00-00 | Definitions | 01/02/2026 |
| 202601012 | 368.03-00 | Stock for Property (Type "C") | 01/02/2026 |
| 202601013 | 856.00-00 | Definition of Real Estate Investment Trust | 01/02/2026 |
| 202601014 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/02/2026 |
| 202601015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/02/2026 |
| 202601016 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/02/2026 |
| 202601017 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/02/2026 |
