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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 51 - 75 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202607004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/13/2026 |
| 202607003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/13/2026 |
| 202607003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2026 |
| 202607002 | 884.01-00 | Branch Profits Tax | 02/13/2026 |
| 202607002 | 884.02-00 | Dividend Equivalent Amount | 02/13/2026 |
| 202607002 | 884.06-00 | Effect of Income Tax Treaties | 02/13/2026 |
| 202607002 | 894.14-00 | Hybrid Entities | 02/13/2026 |
| 202607001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/13/2026 |
| 202607000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/13/2026 |
| 202606010 | 4945.04-04 | Grants to Individuals | 02/06/2026 |
| 202606009 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/06/2026 |
| 202606008 | 4945.04-04 | Grants to Individuals | 02/06/2026 |
| 202606007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/06/2026 |
| 202606007 | 501.03-30 | Organizational and Operational Tests | 02/06/2026 |
| 202606006 | 501.03-05 | Corporations | 02/06/2026 |
| 202606006 | 501.03-08 | Educational Organizations | 02/06/2026 |
| 202606006 | 501.03-22 | Scholarships, Endowment Funds and Trusts, Student Loans | 02/06/2026 |
| 202606006 | 501.03-31 | Limitation of Beneficiaries | 02/06/2026 |
| 202606005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/06/2026 |
| 202606005 | 501.33-00 | Private v. Public Interest Served | 02/06/2026 |
| 202606004 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/06/2026 |
| 202606004 | 501.03-05 | Corporations | 02/06/2026 |
| 202606004 | 501.03-30 | Organizational and Operational Tests | 02/06/2026 |
| 202606003 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/06/2026 |
| 202606003 | 501.30-00 | Control of Corporation | 02/06/2026 |
