Skip to main content
 

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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202628006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2026
202628005 2642.07-00 Relief Under IRC 2642(g)(1) 07/10/2026
202628004 9100.20-00 Section 1502; Election to File Consolidated Return 07/10/2026
202628003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/10/2026
202628003 9100.22-00 Other 07/10/2026
202628002 856.00-00 Definition of Real Estate Investment Trust 07/10/2026
202628002 9100.00-00 Extension of Time for Making Certain Elections 07/10/2026
202628001 7701.00-00 Definitions 07/10/2026
202628001 9100.00-00 Extension of Time for Making Certain Elections 07/10/2026
202628001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2026
202628000 6110.00-00 Index for Public Inspection of Written Determination 07/10/2026
202627025 4945.04-04 Grants to Individuals 07/02/2026
202627024 6033.01-00 Exempt v. Non Exempt From Filing 07/02/2026
202627023 6033.01-00 Exempt v. Non Exempt From Filing 07/02/2026
202627022 6033.01-00 Exempt v. Non Exempt From Filing 07/02/2026
202627021 4945.04-04 Grants to Individuals 07/02/2026
202627020 6033.01-00 Exempt v. Non Exempt From Filing 07/02/2026
202627019 4942.03-07 Set-Asides 07/02/2026
202627018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/02/2026
202627018 501.04-07 Homeowners Association 07/02/2026
202627017 501.05-00 Labor Organizations 07/02/2026
202627016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/02/2026
202627016 501.06-01 Performance of Particular Services for Members 07/02/2026
202627015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/02/2026
202627015 501.03-30 Organizational and Operational Tests 07/02/2026