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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 176 - 200 of 77330
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202611002 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/13/2026 |
| 202611001 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 03/13/2026 |
| 202611001 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 03/13/2026 |
| 202611001 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/13/2026 |
| 202611000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/13/2026 |
| 202610022 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 03/06/2026 |
| 202610021 | 4945.04-04 | Grants to Individuals | 03/06/2026 |
| 202610020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/06/2026 |
| 202610020 | 501.03-30 | Organizational and Operational Tests | 03/06/2026 |
| 202610019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/06/2026 |
| 202610019 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 03/06/2026 |
| 202610019 | 501.06-01 | Performance of Particular Services for Members | 03/06/2026 |
| 202610018 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 03/06/2026 |
| 202610018 | 501.06-01 | Performance of Particular Services for Members | 03/06/2026 |
| 202610017 | 501.03-30 | Organizational and Operational Tests | 03/06/2026 |
| 202610017 | 501.33-00 | Private v. Public Interest Served | 03/06/2026 |
| 202610017 | 501.35-00 | "Exclusively" Test | 03/06/2026 |
| 202610016 | 7701.00-00 | Definitions | 03/06/2026 |
| 202610016 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/06/2026 |
| 202610016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/06/2026 |
| 202610015 | 754.02-00 | Timeliness of Election | 03/06/2026 |
| 202610015 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/06/2026 |
| 202610015 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/06/2026 |
| 202610014 | 468A.00-00 | Special Rules for Decommissioning Cost | 03/06/2026 |
| 202610014 | 468A.03-01 | Inclusions of Distributions in Taxable Gross Income | 03/06/2026 |
