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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 201 - 225 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202552033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552034 | 4945.04-04 | Grants to Individuals | 12/26/2025 |
| 202552035 | 4945.04-04 | Grants to Individuals | 12/26/2025 |
| 202552036 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552037 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552038 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552039 | 4971.08-00 | Liquidity Shortfall | 12/26/2025 |
| 202552040 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
| 202552041 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
| 202552042 | 4971.08-00 | Liquidity Shortfall | 12/26/2025 |
| 202552043 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
| 202552001 | 115.03-00 | Essential Governmental Function | 12/26/2025 |
| 202552001 | 115.06-00 | Income Accruing to the State | 12/26/2025 |
| 202552002 | 754.02-00 | Timeliness of Election | 12/26/2025 |
| 202552002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552004 | 754.02-00 | Timeliness of Election | 12/26/2025 |
| 202552004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552005 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/26/2025 |
| 202552005 | 1362.00-00 | Election by Small Business Corporation | 12/26/2025 |
| 202552006 | 355.01-00 | Spin-Off | 12/26/2025 |
| 202552006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/26/2025 |
| 202552006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/26/2025 |
