)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 1 - 25 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202643029 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 10/23/2026 |
| 202643028 | 4942.03-07 | Set-Asides | 10/23/2026 |
| 202643027 | 408.03-00 | Rollover Contributions | 10/23/2026 |
| 202643026 | 4945.04-04 | Grants to Individuals | 10/23/2026 |
| 202643025 | 6033.01-00 | Exempt v. Non Exempt From Filing | 10/23/2026 |
| 202643024 | 6033.01-00 | Exempt v. Non Exempt From Filing | 10/23/2026 |
| 202643023 | 408.03-00 | Rollover Contributions | 10/23/2026 |
| 202643022 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 10/23/2026 |
| 202643022 | 501.06-01 | Performance of Particular Services for Members | 10/23/2026 |
| 202643021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/23/2026 |
| 202643020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/23/2026 |
| 202643019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/23/2026 |
| 202643018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/23/2026 |
| 202643017 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 10/23/2026 |
| 202643017 | 501.09-04 | Membership | 10/23/2026 |
| 202643016 | 501.19-00 | Organization of Past or Present Armed Forces Members | 10/23/2026 |
| 202643015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/23/2026 |
| 202643015 | 501.03-19 | Public Recreation Facilities and Athletic Organizations | 10/23/2026 |
| 202643015 | 501.03-30 | Organizational and Operational Tests | 10/23/2026 |
| 202643014 | 9411.01-05 | Subsequent PCT - Application of APM Method | 10/23/2026 |
| 202643013 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/23/2026 |
| 202643013 | 856.00-00 | Definition of Real Estate Investment Trust | 10/23/2026 |
| 202643012 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 10/23/2026 |
| 202643012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 10/23/2026 |
| 202643011 | 7701.00-00 | Definitions | 10/23/2026 |
