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
202616004 361.02-02 Certain Transfers to Creditors 04/17/2026
202616003 7701.00-00 Definitions 04/17/2026
202616003 9100.00-00 Extension of Time for Making Certain Elections 04/17/2026
202616003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2026
202616002 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/17/2026
202616002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/17/2026
202616002 9100.00-00 Extension of Time for Making Certain Elections 04/17/2026
202616001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/17/2026
202616001 9100.00-00 Extension of Time for Making Certain Elections 04/17/2026
202616000 6110.00-00 Index for Public Inspection of Written Determination 04/17/2026
202614040 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/03/2026
202614039 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/03/2026
202614038 4945.04-04 Grants to Individuals 04/03/2026
202614037 4945.04-04 Grants to Individuals 04/03/2026
202614036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/03/2026
202614036 501.33-00 Private v. Public Interest Served 04/03/2026
202614036 501.36-01 Section 501(c)(3) Organizations 04/03/2026
202614035 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/03/2026
202614035 501.04-07 Homeowners Association 04/03/2026
202614034 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/03/2026
202614033 4945.04-04 Grants to Individuals 04/03/2026
202614032 6033.01-00 Exempt v. Non Exempt From Filing 04/03/2026
202614031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2026
202614031 501.30-00 Control of Corporation 04/03/2026
202614031 501.33-00 Private v. Public Interest Served 04/03/2026