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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 26 - 50 of 77556
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202621005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/22/2026 |
| 202621004 | 754.02-00 | Timeliness of Election | 05/22/2026 |
| 202621004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/22/2026 |
| 202621004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/22/2026 |
| 202621003 | 408.00-00 | Individual Retirement Accounts | 05/22/2026 |
| 202621003 | 408.03-00 | Rollover Contributions | 05/22/2026 |
| 202621002 | 130.00-00 | Certain Personal Injury Liability Assignments | 05/22/2026 |
| 202621002 | 130.01-00 | Qualified Funding Asset | 05/22/2026 |
| 202621002 | 130.02-00 | Qualified Assignment | 05/22/2026 |
| 202621001 | 130.00-00 | Certain Personal Injury Liability Assignments | 05/22/2026 |
| 202621001 | 130.01-00 | Qualified Funding Asset | 05/22/2026 |
| 202621001 | 130.02-00 | Qualified Assignment | 05/22/2026 |
| 202621000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/22/2026 |
| 202620010 | 4945.04-04 | Grants to Individuals | 05/15/2026 |
| 202620009 | 4945.04-04 | Grants to Individuals | 05/15/2026 |
| 202620008 | 4945.04-04 | Grants to Individuals | 05/15/2026 |
| 202620007 | 6033.01-00 | Exempt v. Non Exempt From Filing | 05/15/2026 |
| 202620006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/15/2026 |
| 202620006 | 501.33-00 | Private v. Public Interest Served | 05/15/2026 |
| 202620005 | 501.33-00 | Private v. Public Interest Served | 05/15/2026 |
| 202620005 | 501.35-00 | "Exclusively" Test | 05/15/2026 |
| 202620005 | 501.36-01 | Section 501(c)(3) Organizations | 05/15/2026 |
| 202620004 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 05/15/2026 |
| 202620004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 05/15/2026 |
| 202620003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/15/2026 |
