)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 1 - 25 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202551050 | 4945.04-04 | Grants to Individuals | 12/19/2025 |
| 202551049 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/19/2025 |
| 202551048 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/19/2025 |
| 202551047 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/19/2025 |
| 202551047 | 501.04-07 | Homeowners Association | 12/19/2025 |
| 202551046 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/19/2025 |
| 202551045 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/19/2025 |
| 202551044 | 4945.04-04 | Grants to Individuals | 12/19/2025 |
| 202551043 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/19/2025 |
| 202551043 | 501.03-30 | Organizational and Operational Tests | 12/19/2025 |
| 202551042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/19/2025 |
| 202551042 | 501.03-05 | Corporations | 12/19/2025 |
| 202551041 | 856.00-00 | Definition of Real Estate Investment Trust | 12/19/2025 |
| 202551040 | 856.00-00 | Definition of Real Estate Investment Trust | 12/19/2025 |
| 202551040 | 856.01-00 | Income Requirements | 12/19/2025 |
| 202551039 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/19/2025 |
| 202551038 | 1295.00-00 | Qualified Electing Fund | 12/19/2025 |
| 202551038 | 1295.02-00 | Time For Making Election | 12/19/2025 |
| 202551037 | 856.00-00 | Definition of Real Estate Investment Trust | 12/19/2025 |
| 202551037 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551036 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551036 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/19/2025 |
| 202551035 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/19/2025 |
| 202551035 | 9100.22-00 | Other | 12/19/2025 |
| 202551034 | 1362.04-00 | Inadvertent Terminations | 12/19/2025 |
