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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 326 - 350 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202634016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/21/2026 |
| 202634016 | 501.38-01 | "Action" Organizations | 08/21/2026 |
| 202634015 | 501.03-30 | Organizational and Operational Tests | 08/21/2026 |
| 202634015 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 08/21/2026 |
| 202634015 | 501.33-00 | Private v. Public Interest Served | 08/21/2026 |
| 202634014 | 9999.00-00 | Miscellaneous Issues | 08/21/2026 |
| 202634013 | 1311.00-00 | Correction of Error | 08/21/2026 |
| 202634013 | 1312.03-00 | Double Allowance of a Deduction or Credit | 08/21/2026 |
| 202634013 | 1313.00-00 | Definitions | 08/21/2026 |
| 202634013 | 1314.00-00 | Amount and Method of Adjustment | 08/21/2026 |
| 202634012 | 6226.00-00 | Judicial Review of Final Partnership Administrative Adjustments | 08/21/2026 |
| 202634012 | 6241.00-00 | Partner's Return Must Be Consistent with Partnership Return | 08/21/2026 |
| 202634012 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2026 |
| 202634011 | 9414.07-00 | Section 965 Transition Tax-determination of SFC status including ownership, attribution rules, etc.,-Basis adjustments, IRC 959 account maintenance | 08/21/2026 |
| 202634010 | 1361.03-03 | Electing Small Business Trusts | 08/21/2026 |
| 202634010 | 1362.00-00 | Election by Small Business Corporation | 08/21/2026 |
| 202634010 | 1362.02-02 | Ceases to be Small Business Corporation | 08/21/2026 |
| 202634010 | 1362.04-00 | Inadvertent Terminations | 08/21/2026 |
| 202634009 | 7701.00-00 | Definitions | 08/21/2026 |
| 202634009 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2026 |
| 202634009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/21/2026 |
| 202634008 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 08/21/2026 |
| 202634008 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 08/21/2026 |
| 202634007 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 08/21/2026 |
| 202634007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 08/21/2026 |
