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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 77704
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202625030 | 4945.04-04 | Grants to Individuals | 06/18/2026 |
| 202625029 | 4945.04-04 | Grants to Individuals | 06/18/2026 |
| 202625028 | 4945.04-04 | Grants to Individuals | 06/18/2026 |
| 202625027 | 501.07-00 | Social Clubs | 06/18/2026 |
| 202625026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/18/2026 |
| 202625025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/18/2026 |
| 202625024 | 501.03-30 | Organizational and Operational Tests | 06/18/2026 |
| 202625023 | 6233.00-00 | Extension to Entities Filing Partnership Returns, Etc. | 06/18/2026 |
| 202625023 | 6662.00-00 | Accuracy-related penalty | 06/18/2026 |
| 202625022 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 06/18/2026 |
| 202625021 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 06/18/2026 |
| 202625021 | 7214.00-00 | Offenses by Officers and Employees of the United States | 06/18/2026 |
| 202625020 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/18/2026 |
| 202625020 | 992.02-00 | Election | 06/18/2026 |
| 202625019 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 06/18/2026 |
| 202625019 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 06/18/2026 |
| 202625018 | 1362.04-00 | Inadvertent Terminations | 06/18/2026 |
| 202625017 | 7701.00-00 | Definitions | 06/18/2026 |
| 202625017 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/18/2026 |
| 202625017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/18/2026 |
| 202625016 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 06/18/2026 |
| 202625015 | 1362.01-03 | Late Elections | 06/18/2026 |
| 202625015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/18/2026 |
| 202625014 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 06/18/2026 |
| 202625014 | 2056.07-00 | Qualified Terminable Interest Property | 06/18/2026 |
