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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編號 UILC 主題 發布日期
202620010 4945.04-04 Grants to Individuals 05/15/2026
202620009 4945.04-04 Grants to Individuals 05/15/2026
202620008 4945.04-04 Grants to Individuals 05/15/2026
202620007 6033.01-00 Exempt v. Non Exempt From Filing 05/15/2026
202620006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/15/2026
202620006 501.33-00 Private v. Public Interest Served 05/15/2026
202620005 501.33-00 Private v. Public Interest Served 05/15/2026
202620005 501.35-00 "Exclusively" Test 05/15/2026
202620005 501.36-01 Section 501(c)(3) Organizations 05/15/2026
202620004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/15/2026
202620004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/15/2026
202620003 9100.00-00 Extension of Time for Making Certain Elections 05/15/2026
202620003 9100.20-00 Section 1502; Election to File Consolidated Return 05/15/2026
202620002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/15/2026
202620002 9100.22-00 Other 05/15/2026
202620001 130.00-00 Certain Personal Injury Liability Assignments 05/15/2026
202620001 130.01-00 Qualified Funding Asset 05/15/2026
202620001 130.02-00 Qualified Assignment 05/15/2026
202620000 6110.00-00 Index for Public Inspection of Written Determination 05/15/2026
202619023 4945.04-04 Grants to Individuals 05/08/2026
202619022 4945.04-04 Grants to Individuals 05/08/2026
202619021 4945.04-04 Grants to Individuals 05/08/2026
202619020 4945.04-04 Grants to Individuals 05/08/2026
202619019 501.03-30 Organizational and Operational Tests 05/08/2026
202619019 501.33-00 Private v. Public Interest Served 05/08/2026