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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 78285
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202640014 | 6033.01-00 | Exempt v. Non Exempt From Filing | 10/02/2026 |
| 202640013 | 4945.04-04 | Grants to Individuals | 10/02/2026 |
| 202640012 | 4945.04-04 | Grants to Individuals | 10/02/2026 |
| 202640011 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 10/02/2026 |
| 202640010 | 4945.04-04 | Grants to Individuals | 10/02/2026 |
| 202640009 | 6033.01-00 | Exempt v. Non Exempt From Filing | 10/02/2026 |
| 202640008 | 501.04-07 | Homeowners Association | 10/02/2026 |
| 202640008 | 528.00-00 | Certain Homeowners Associations | 10/02/2026 |
| 202640007 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 10/02/2026 |
| 202640007 | 501.04-07 | Homeowners Association | 10/02/2026 |
| 202640006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/02/2026 |
| 202640006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/02/2026 |
| 202640006 | 754.02-00 | Timeliness of Election | 10/02/2026 |
| 202640006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/02/2026 |
| 202640005 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 10/02/2026 |
| 202640004 | 7701.00-00 | Definitions | 10/02/2026 |
| 202640004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/02/2026 |
| 202640004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/02/2026 |
| 202640003 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 10/02/2026 |
| 202640003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 10/02/2026 |
| 202640002 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 10/02/2026 |
| 202640001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/02/2026 |
| 202640001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/02/2026 |
| 202640001 | 754.02-00 | Timeliness of Election | 10/02/2026 |
| 202640001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/02/2026 |
