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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 251 - 275 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202636004 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2026 |
| 202636003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/04/2026 |
| 202636003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2026 |
| 202636003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/04/2026 |
| 202636002 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 09/04/2026 |
| 202636002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 09/04/2026 |
| 202636001 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 09/04/2026 |
| 202636001 | 2056.07-00 | Qualified Terminable Interest Property | 09/04/2026 |
| 202636001 | 2652.01-02 | Special Election for QTIP | 09/04/2026 |
| 202636001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2026 |
| 202636000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/04/2026 |
| 202635021 | 509.02-01 | Publicly Supported Organizations | 08/28/2026 |
| 202635020 | 4945.04-04 | Grants to Individuals | 08/28/2026 |
| 202635019 | 4945.04-04 | Grants to Individuals | 08/28/2026 |
| 202635018 | 4945.04-04 | Grants to Individuals | 08/28/2026 |
| 202635017 | 4945.04-04 | Grants to Individuals | 08/28/2026 |
| 202635016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/28/2026 |
| 202635016 | 501.03-04 | Unincorporated Associations | 08/28/2026 |
| 202635016 | 501.03-30 | Organizational and Operational Tests | 08/28/2026 |
| 202635016 | 501.35-00 | "Exclusively" Test | 08/28/2026 |
| 202635015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/28/2026 |
| 202635015 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 08/28/2026 |
| 202635015 | 501.03-30 | Organizational and Operational Tests | 08/28/2026 |
| 202635015 | 501.33-00 | Private v. Public Interest Served | 08/28/2026 |
| 202635014 | 501.07-00 | Social Clubs | 08/28/2026 |
