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
202306007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/10/2023
202306008 6402.00-00 Authority to Make Credits or Refunds 02/10/2023
202306008 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 02/10/2023
202306009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2023
202306010 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/10/2023
202306011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/10/2023
202306011 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/10/2023
202306011 501.33-00 Private v. Public Interest Served 02/10/2023
202306012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2023
202306013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/10/2023
202306014 501.07-00 Social Clubs 02/10/2023
202306015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/10/2023
202306016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/10/2023
202307000 6110.00-00 Index for Public Inspection of Written Determination 02/17/2023
202307001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/17/2023
202307001 9100.00-00 Extension of Time for Making Certain Elections 02/17/2023
202307002 9100.02-03 R and D Expenditures 02/17/2023
202307003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/17/2023
202307003 9100.00-00 Extension of Time for Making Certain Elections 02/17/2023
202307004 1362.00-00 Election by Small Business Corporation 02/17/2023
202307004 1362.04-00 Inadvertent Terminations 02/17/2023
202307005 1362.00-00 Election by Small Business Corporation 02/17/2023
202307005 1362.04-00 Inadvertent Terminations 02/17/2023
202307006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/17/2023
202307006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/17/2023
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