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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Number UILC Subject Release Date
202239019 501.07-00 Social Clubs 09/30/2022
202239018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2022
202239017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2022
202239016 501.07-00 Social Clubs 09/30/2022
202239015 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 09/30/2022
202239014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2022
202239013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2022
202239012 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/30/2022
202239012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/30/2022
202239011 9100.00-00 Extension of Time for Making Certain Elections 09/30/2022
202239011 9100.22-00 Other 09/30/2022
202239010 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/30/2022
202239010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/30/2022
202239010 9100.00-00 Extension of Time for Making Certain Elections 09/30/2022
202239010 9100.22-00 Other 09/30/2022
202239009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/30/2022
202239008 1362.01-00 Eligible v. Ineligible 09/30/2022
202239008 1362.04-00 Inadvertent Terminations 09/30/2022
202239007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/30/2022
202239007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/30/2022
202239006 643.00-00 Definitions Applicable to Subparts A, B, C, and D 09/30/2022
202239006 643.05-00 Treatment of Property Distributed in Kind 09/30/2022
202239006 9100.00-00 Extension of Time for Making Certain Elections 09/30/2022
202239005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/30/2022
202239005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/30/2022