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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 301 - 325 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202635005 | 1361.03-03 | Electing Small Business Trusts | 08/28/2026 |
| 202635005 | 1362.00-00 | Election by Small Business Corporation | 08/28/2026 |
| 202635005 | 1362.02-00 | Termination of Election | 08/28/2026 |
| 202635005 | 1362.04-00 | Inadvertent Terminations | 08/28/2026 |
| 202635004 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 08/28/2026 |
| 202635004 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 08/28/2026 |
| 202635004 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 08/28/2026 |
| 202635003 | 42.00-00 | Low-Income Housing Credit | 08/28/2026 |
| 202635003 | 9100.01-00 | Section 42; Low-Income Housing Credit | 08/28/2026 |
| 202635002 | 168.00-00 | Modified Accelerated Cost Recovery System | 08/28/2026 |
| 202635002 | 446.04-17 | Change in Method of Accounting for Depreciation | 08/28/2026 |
| 202635001 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 08/28/2026 |
| 202635001 | 382.07-00 | Ownership Change | 08/28/2026 |
| 202635001 | 382.11-09 | 5-Percent Shareholder | 08/28/2026 |
| 202635000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/28/2026 |
| 202634020 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/21/2026 |
| 202634020 | 501.04-07 | Homeowners Association | 08/21/2026 |
| 202634020 | 501.33-00 | Private v. Public Interest Served | 08/21/2026 |
| 202634019 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/21/2026 |
| 202634019 | 501.04-07 | Homeowners Association | 08/21/2026 |
| 202634018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/21/2026 |
| 202634018 | 501.33-00 | Private v. Public Interest Served | 08/21/2026 |
| 202634018 | 501.35-00 | "Exclusively" Test | 08/21/2026 |
| 202634017 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/21/2026 |
| 202634017 | 501.03-30 | Organizational and Operational Tests | 08/21/2026 |
