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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 1 - 25 of 77819
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202628018 | 6033.01-00 | Exempt v. Non Exempt From Filing | 07/10/2026 |
| 202628017 | 4945.04-04 | Grants to Individuals | 07/10/2026 |
| 202628016 | 4945.04-04 | Grants to Individuals | 07/10/2026 |
| 202628015 | 4945.04-04 | Grants to Individuals | 07/10/2026 |
| 202628014 | 4945.04-04 | Grants to Individuals | 07/10/2026 |
| 202628013 | 4945.04-04 | Grants to Individuals | 07/10/2026 |
| 202628012 | 501.07-00 | Social Clubs | 07/10/2026 |
| 202628012 | 501.07-05 | Business with Nonmembers | 07/10/2026 |
| 202628011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/10/2026 |
| 202628011 | 501.03-30 | Organizational and Operational Tests | 07/10/2026 |
| 202628011 | 501.35-00 | "Exclusively" Test | 07/10/2026 |
| 202628010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/10/2026 |
| 202628010 | 501.03-05 | Corporations | 07/10/2026 |
| 202628010 | 501.36-01 | Section 501(c)(3) Organizations | 07/10/2026 |
| 202628009 | 752.00-00 | Treatment of Certain Liabilities | 07/10/2026 |
| 202628009 | 752.06-01 | Economic Risk of Loss | 07/10/2026 |
| 202628008 | 1362.00-00 | Election by Small Business Corporation | 07/10/2026 |
| 202628008 | 1362.01-03 | Late Elections | 07/10/2026 |
| 202628007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 07/10/2026 |
| 202628007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/10/2026 |
| 202628006 | 7701.00-00 | Definitions | 07/10/2026 |
| 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 |
