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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 126 - 150 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202601009 | 7701.03-00 | Association v. Trust | 01/02/2026 |
| 202601010 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/02/2026 |
| 202601011 | 1361.00-00 | Definitions | 01/02/2026 |
| 202601012 | 368.03-00 | Stock for Property (Type "C") | 01/02/2026 |
| 202601013 | 856.00-00 | Definition of Real Estate Investment Trust | 01/02/2026 |
| 202601014 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/02/2026 |
| 202601015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/02/2026 |
| 202601016 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/02/2026 |
| 202601017 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/02/2026 |
| 202601018 | 4945.04-04 | Grants to Individuals | 01/02/2026 |
| 202601019 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/02/2026 |
| 202601020 | 0431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/02/2026 |
| 202601002 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 01/02/2026 |
| 202601002 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601002 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/02/2026 |
| 202601002 | 507.00-00 | Termination of Private Foundation Status | 01/02/2026 |
| 202601002 | 6034.00-00 | Returns by Trusts With Charitable Aspects | 01/02/2026 |
| 202601002 | 664.00-00 | Charitable Remainder Trusts | 01/02/2026 |
| 202601003 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 01/02/2026 |
| 202601003 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601003 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/02/2026 |
| 202601003 | 507.00-00 | Termination of Private Foundation Status | 01/02/2026 |
| 202601003 | 6034.00-00 | Returns by Trusts With Charitable Aspects | 01/02/2026 |
| 202601003 | 664.00-00 | Charitable Remainder Trusts | 01/02/2026 |
| 202601006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/02/2026 |
