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 76 - 100 of 75133
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202504021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/24/2025 |
| 202504012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2025 |
| 202504014 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 01/24/2025 |
| 202504014 | 501.33-00 | Private v. Public Interest Served | 01/24/2025 |
| 202504019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/24/2025 |
| 202504019 | 501.03-30 | Organizational and Operational Tests | 01/24/2025 |
| 202504019 | 501.35-00 | "Exclusively" Test | 01/24/2025 |
| 202504020 | 501.32-01 | Distribution of Assets to Private Individuals | 01/24/2025 |
| 202504020 | 501.33-00 | Private v. Public Interest Served | 01/24/2025 |
| 202504021 | 501.33-00 | Private v. Public Interest Served | 01/24/2025 |
| 202504000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/24/2025 |
| 202504001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/24/2025 |
| 202504002 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/24/2025 |
| 202504003 | 1362.00-00 | Election by Small Business Corporation | 01/24/2025 |
| 202504004 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/24/2025 |
| 202504005 | 245A.00-00 | Dividend Received Deduction | 01/24/2025 |
| 202504006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/24/2025 |
| 202504007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/24/2025 |
| 202504008 | 7701.00-00 | Definitions | 01/24/2025 |
| 202504009 | 7701.00-00 | Definitions | 01/24/2025 |
| 202504010 | 7701.00-00 | Definitions | 01/24/2025 |
| 202504011 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 01/24/2025 |
| 202504001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2025 |
| 202504002 | 2056.07-00 | Qualified Terminable Interest Property | 01/24/2025 |
| 202504002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2025 |
