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 51 - 75 of 75133
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202505017 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505018 | 412.00-00 | Minimum Funding Standards | 01/31/2025 |
| 202505019 | 7701.00-00 | Definitions | 01/31/2025 |
| 202505020 | 468A.01-00 | In General | 01/31/2025 |
| 202505021 | 468A.01-00 | In General | 01/31/2025 |
| 202505022 | 468A.01-00 | In General | 01/31/2025 |
| 202505023 | 501.07-00 | Social Clubs | 01/31/2025 |
| 202505024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2025 |
| 202505025 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/31/2025 |
| 202505026 | 4945.04-04 | Grants to Individuals | 01/31/2025 |
| 202505018 | 412.06-00 | Minimum Funding Waiver | 01/31/2025 |
| 202505019 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2025 |
| 202505019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2025 |
| 202505023 | 501.07-01 | Profit v. Not for Profit | 01/31/2025 |
| 202505024 | 501.33-00 | Private v. Public Interest Served | 01/31/2025 |
| 202505027 | 6223B.00-00, 6235B.00-00, 6235B.01-00 | Period of Limitations on Making Adjustments | 01/31/2025 |
| 202504012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/24/2025 |
| 202504013 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/24/2025 |
| 202504014 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/24/2025 |
| 202504015 | 6235B.00-00 | Period of Limitations on Making Adjustments | 01/24/2025 |
| 202504016 | 9999.00-00 | Miscellaneous Issues | 01/24/2025 |
| 202504017 | 7852.00-00 | Other Applicable Rules | 01/24/2025 |
| 202504018 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 01/24/2025 |
| 202504019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/24/2025 |
| 202504020 | 501.03-30 | Organizational and Operational Tests | 01/24/2025 |
