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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 201 - 225 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202637003 | 7701.00-00 | Definitions | 09/11/2026 |
| 202637003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/11/2026 |
| 202637002 | 1362.00-00 | Election by Small Business Corporation | 09/11/2026 |
| 202637002 | 1362.01-00 | Eligible v. Ineligible | 09/11/2026 |
| 202637002 | 1362.02-00 | Termination of Election | 09/11/2026 |
| 202637002 | 1362.04-00 | Inadvertent Terminations | 09/11/2026 |
| 202637002 | 1362.01-01 | Shareholder Consent | 09/11/2026 |
| 202637002 | 1362.01-02 | Election After Termination | 09/11/2026 |
| 202637002 | 1362.02-02 | Ceases to be Small Business Corporation | 09/11/2026 |
| 202637001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/11/2026 |
| 202637001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/11/2026 |
| 202637000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/11/2026 |
| 202636022 | 4945.04-04 | Grants to Individuals | 09/04/2026 |
| 202636021 | 4945.04-04 | Grants to Individuals | 09/04/2026 |
| 202636020 | 4945.04-04 | Grants to Individuals | 09/04/2026 |
| 202636019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/04/2026 |
| 202636019 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 09/04/2026 |
| 202636019 | 501.03-30 | Organizational and Operational Tests | 09/04/2026 |
| 202636019 | 501.35-00 | "Exclusively" Test | 09/04/2026 |
| 202636019 | 501.38-01 | "Action" Organizations | 09/04/2026 |
| 202636018 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 09/04/2026 |
| 202636018 | 501.04-01 | Local Associations of Employees | 09/04/2026 |
| 202636017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/04/2026 |
| 202636017 | 501.03-30 | Organizational and Operational Tests | 09/04/2026 |
| 202636016 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 09/04/2026 |
