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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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202622002 2041.03-00 General Power v. Not a General Power 05/29/2026
202622002 2501.01-00 Gift v. Not a Gift 05/29/2026
202622002 2601.00-00 Tax On Generation Skipping Transfers 05/29/2026
202622002 2601.04-00 Transitional Rules 05/29/2026
202622002 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/29/2026
202622001 721.00-00 Nonrecognition of Gain or Loss on Contributions 05/29/2026
202622000 6110.00-00 Index for Public Inspection of Written Determination 05/29/2026
202621016 4945.04-04 Grants to Individuals 05/22/2026
202621015 6033.01-00 Exempt v. Non Exempt From Filing 05/22/2026
202621014 4945.04-04 Grants to Individuals 05/22/2026
202621013 4945.04-04 Grants to Individuals 05/22/2026
202621012 4945.04-04 Grants to Individuals 05/22/2026
202621011 6033.01-00 Exempt v. Non Exempt From Filing 05/22/2026
202621010 501.03-30 Organizational and Operational Tests 05/22/2026
202621009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/22/2026
202621009 501.03-05 Corporations 05/22/2026
202621009 501.33-00 Private v. Public Interest Served 05/22/2026
202621009 501.35-00 "Exclusively" Test 05/22/2026
202621008 7701.00-00 Definitions 05/22/2026
202621008 7701.01-00 Associations v. Corporations 05/22/2026
202621008 9100.00-00 Extension of Time for Making Certain Elections 05/22/2026
202621008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2026
202621007 1361.00-00 Definitions 05/22/2026
202621007 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/22/2026
202621007 1361.05-00 Qualified Subchapter S Subsidiary 05/22/2026