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
202305011 6037.00-00 Return of S Corporation 02/03/2023
202305012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023
202305013 501.07-00 Social Clubs 02/03/2023
202305014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023
202305015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/03/2023
202305015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023
202305015 501.03-30 Organizational and Operational Tests 02/03/2023
202305015 501.33-00 Private v. Public Interest Served 02/03/2023
202305016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023
202305017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023
202305017 501.03-30 Organizational and Operational Tests 02/03/2023
202305018 4942.03-07 Set-Asides 02/03/2023
202305019 4945.04-04 Grants to Individuals 02/03/2023
202305020 509.02-01 Publicly Supported Organizations 02/03/2023
202306000 6110.00-00 Index for Public Inspection of Written Determination 02/10/2023
202306001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2023
202306002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2023
202306003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/10/2023
202306003 9100.00-00 Extension of Time for Making Certain Elections 02/10/2023
202306004 9100.00-00 Extension of Time for Making Certain Elections 02/10/2023
202306004 9100.04-00 Section 168; MACRS 02/10/2023
202306004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2023
202306005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/10/2023
202306006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/10/2023
202306007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/10/2023
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