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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 126 - 150 of 76996
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202552017 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552018 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/26/2025 |
| 202552019 | 1362.01-03 | Late Elections | 12/26/2025 |
| 202552020 | 1362.00-00 | Election by Small Business Corporation | 12/26/2025 |
| 202552021 | 7701.00-00 | Definitions | 12/26/2025 |
| 202552022 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552023 | 42.00-00 | Low-Income Housing Credit | 12/26/2025 |
| 202552024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552025 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
| 202552026 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/26/2025 |
| 202552027 | 4942.03-07 | Set-Asides | 12/26/2025 |
| 202552028 | 4942.03-07 | Set-Asides | 12/26/2025 |
| 202552029 | 501.07-00 | Social Clubs | 12/26/2025 |
| 202552030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552032 | 501.03-05 | Corporations | 12/26/2025 |
| 202552033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552034 | 4945.04-04 | Grants to Individuals | 12/26/2025 |
| 202552035 | 4945.04-04 | Grants to Individuals | 12/26/2025 |
| 202552036 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552037 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552038 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552039 | 4971.08-00 | Liquidity Shortfall | 12/26/2025 |
| 202552040 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
| 202552041 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
