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 75067
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202504021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/24/2025 |
| 202504021 | 501.33-00 | Private v. Public Interest Served | 01/24/2025 |
| 202504020 | 501.03-30 | Organizational and Operational Tests | 01/24/2025 |
| 202504020 | 501.32-01 | Distribution of Assets to Private Individuals | 01/24/2025 |
| 202504020 | 501.33-00 | Private v. Public Interest Served | 01/24/2025 |
| 202504019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/24/2025 |
| 202504019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/24/2025 |
| 202504019 | 501.03-30 | Organizational and Operational Tests | 01/24/2025 |
| 202504019 | 501.35-00 | "Exclusively" Test | 01/24/2025 |
| 202504018 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 01/24/2025 |
| 202504017 | 7852.00-00 | Other Applicable Rules | 01/24/2025 |
| 202504016 | 9999.00-00 | Miscellaneous Issues | 01/24/2025 |
| 202504015 | 6235B.00-00 | Period of Limitations on Making Adjustments | 01/24/2025 |
| 202504014 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/24/2025 |
| 202504014 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 01/24/2025 |
| 202504014 | 501.33-00 | Private v. Public Interest Served | 01/24/2025 |
| 202504013 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/24/2025 |
| 202504012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/24/2025 |
| 202504012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2025 |
| 202504011 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 01/24/2025 |
| 202504011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 01/24/2025 |
| 202504010 | 7701.00-00 | Definitions | 01/24/2025 |
| 202504010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/24/2025 |
| 202504009 | 7701.00-00 | Definitions | 01/24/2025 |
| 202504009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/24/2025 |
