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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 77330
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202614036 | 501.36-01 | Section 501(c)(3) Organizations | 04/03/2026 |
| 202614035 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 04/03/2026 |
| 202614035 | 501.04-07 | Homeowners Association | 04/03/2026 |
| 202614034 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 04/03/2026 |
| 202614033 | 4945.04-04 | Grants to Individuals | 04/03/2026 |
| 202614032 | 6033.01-00 | Exempt v. Non Exempt From Filing | 04/03/2026 |
| 202614031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2026 |
| 202614031 | 501.30-00 | Control of Corporation | 04/03/2026 |
| 202614031 | 501.33-00 | Private v. Public Interest Served | 04/03/2026 |
| 202614030 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 04/03/2026 |
| 202614029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2026 |
| 202614029 | 501.36-01 | Section 501(c)(3) Organizations | 04/03/2026 |
| 202614028 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2026 |
| 202614028 | 501.03-05 | Corporations | 04/03/2026 |
| 202614028 | 501.36-01 | Section 501(c)(3) Organizations | 04/03/2026 |
| 202614027 | 47.00-00 | Rehabilitation Credit | 04/03/2026 |
| 202614027 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
| 202614026 | 754.02-00 | Timeliness of Election | 04/03/2026 |
| 202614026 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
| 202614026 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/03/2026 |
| 202614025 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/03/2026 |
| 202614025 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
| 202614024 | 1362.01-03 | Late Elections | 04/03/2026 |
| 202614024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/03/2026 |
| 202614023 | 9100.04-00 | Section 168; MACRS | 04/03/2026 |
