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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 101 - 125 of 78191
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202635001 | 382.07-00 | Ownership Change | 08/28/2026 |
| 202635001 | 382.11-09 | 5-Percent Shareholder | 08/28/2026 |
| 202635000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/28/2026 |
| 202634020 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/21/2026 |
| 202634020 | 501.04-07 | Homeowners Association | 08/21/2026 |
| 202634020 | 501.33-00 | Private v. Public Interest Served | 08/21/2026 |
| 202634019 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/21/2026 |
| 202634019 | 501.04-07 | Homeowners Association | 08/21/2026 |
| 202634018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/21/2026 |
| 202634018 | 501.33-00 | Private v. Public Interest Served | 08/21/2026 |
| 202634018 | 501.35-00 | "Exclusively" Test | 08/21/2026 |
| 202634017 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/21/2026 |
| 202634017 | 501.03-30 | Organizational and Operational Tests | 08/21/2026 |
| 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 |
