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 75409
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202516009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/18/2025 |
| 202516008 | 501.03-30 | Organizational and Operational Tests | 04/18/2025 |
| 202516008 | 501.32-01 | Distribution of Assets to Private Individuals | 04/18/2025 |
| 202516008 | 501.33-00 | Private v. Public Interest Served | 04/18/2025 |
| 202516007 | 501.33-00 | Private v. Public Interest Served | 04/18/2025 |
| 202516006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/18/2025 |
| 202516006 | 754.02-00 | Timeliness of Election | 04/18/2025 |
| 202516006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2025 |
| 202516006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/18/2025 |
| 202516005 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/18/2025 |
| 202516005 | 1502.13-00 | Intercompany Transactions | 04/18/2025 |
| 202516004 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/18/2025 |
| 202516004 | 9100.22-00 | Other | 04/18/2025 |
| 202516003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/18/2025 |
| 202516003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2025 |
| 202516003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/18/2025 |
| 202516002 | 1362.04-00 | Inadvertent Terminations | 04/18/2025 |
| 202516001 | 7701.00-00 | Definitions | 04/18/2025 |
| 202516001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2025 |
| 202516001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/18/2025 |
| 202516000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/18/2025 |
| 202515018 | 4945.04-04 | Grants to Individual | 04/11/2025 |
| 202515017 | 4945.04-04 | Grants to Individuals | 04/11/2025 |
| 202515016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/11/2025 |
| 202515016 | 501.03-30 | Organizational and Operational Tests | 04/11/2025 |
