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Written determinations

 

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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Number UILC Subject Release Date
202637003 7701.00-00 Definitions 09/11/2026
202637003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2026
202637002 1362.00-00 Election by Small Business Corporation 09/11/2026
202637002 1362.01-00 Eligible v. Ineligible 09/11/2026
202637002 1362.02-00 Termination of Election 09/11/2026
202637002 1362.04-00 Inadvertent Terminations 09/11/2026
202637002 1362.01-01 Shareholder Consent 09/11/2026
202637002 1362.01-02 Election After Termination 09/11/2026
202637002 1362.02-02 Ceases to be Small Business Corporation 09/11/2026
202637001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/11/2026
202637001 9100.00-00 Extension of Time for Making Certain Elections 09/11/2026
202637000 6110.00-00 Index for Public Inspection of Written Determination 09/11/2026
202636022 4945.04-04 Grants to Individuals 09/04/2026
202636021 4945.04-04 Grants to Individuals 09/04/2026
202636020 4945.04-04 Grants to Individuals 09/04/2026
202636019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/04/2026
202636019 501.03-25 Social Welfare Groups (See Also 0501.04-00) 09/04/2026
202636019 501.03-30 Organizational and Operational Tests 09/04/2026
202636019 501.35-00 "Exclusively" Test 09/04/2026
202636019 501.38-01 "Action" Organizations 09/04/2026
202636018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/04/2026
202636018 501.04-01 Local Associations of Employees 09/04/2026
202636017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/04/2026
202636017 501.03-30 Organizational and Operational Tests 09/04/2026
202636016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/04/2026