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
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