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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 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202641007 | 501.03-30 | Organizational and Operational Tests | 10/09/2026 |
| 202641006 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 10/09/2026 |
| 202641005 | 7701.00-00 | Definitions | 10/09/2026 |
| 202641005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/09/2026 |
| 202641004 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 10/09/2026 |
| 202641004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 10/09/2026 |
| 202641003 | 9100.04-00 | Section 168; MACRS | 10/09/2026 |
| 202641002 | 988.05-00 | Hedging Transactions | 10/09/2026 |
| 202641001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/09/2026 |
| 202641001 | 61.00-00 | Gross Income v. Not Gross Income | 10/09/2026 |
| 202641001 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 10/09/2026 |
| 202641001 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 10/09/2026 |
| 202641001 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 10/09/2026 |
| 202641001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/09/2026 |
| 202641001 | 1223.00-00 | Holding Period of Capital Assets | 10/09/2026 |
| 202641001 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/09/2026 |
| 202641001 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 10/09/2026 |
| 202641000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/09/2026 |
| 202640014 | 6033.01-00 | Exempt v. Non Exempt From Filing | 10/02/2026 |
| 202640013 | 4945.04-04 | Grants to Individuals | 10/02/2026 |
| 202640012 | 4945.04-04 | Grants to Individuals | 10/02/2026 |
| 202640011 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 10/02/2026 |
| 202640010 | 4945.04-04 | Grants to Individuals | 10/02/2026 |
| 202640009 | 6033.01-00 | Exempt v. Non Exempt From Filing | 10/02/2026 |
| 202640008 | 501.04-07 | Homeowners Association | 10/02/2026 |
