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 1 - 25 of 75629
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202522009 | 4945.04-04 | Grants to Individuals | 05/30/2025 |
| 202522008 | 509.02-01 | Publicly Supported Organizations | 05/30/2025 |
| 202522007 | 501.03-05 | Corporations | 05/30/2025 |
| 202522007 | 501.33-00 | Private v. Public Interest Served | 05/30/2025 |
| 202522006 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 05/30/2025 |
| 202522006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 05/30/2025 |
| 202522005 | 856.00-00 | Definition of Real Estate Investment Trust | 05/30/2025 |
| 202522005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/30/2025 |
| 202522004 | 1362.01-03 | Late Elections | 05/30/2025 |
| 202522003 | 754.02-00 | Timeliness of Election | 05/30/2025 |
| 202522003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/30/2025 |
| 202522002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/30/2025 |
| 202522002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/30/2025 |
| 202522001 | 856.01-00 | Income Requirements | 05/30/2025 |
| 202522000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/30/2025 |
| 202521031 | 4945.04-04 | Grants to Individuals | 05/23/2025 |
| 202521030 | 6033.01-00 | Exempt v. Non Exempt From Filing | 05/23/2025 |
| 202521029 | 4942.03-07 | Set-Asides | 05/23/2025 |
| 202521028 | 4942.03-07 | Set-Asides | 05/23/2025 |
| 202521027 | 4942.03-07 | Set-Asides | 05/23/2025 |
| 202521026 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 05/23/2025 |
| 202521025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/23/2025 |
| 202521024 | 501.03-08 | Educational Organizations | 05/23/2025 |
| 202521023 | 501.03-19 | Public Recreation Facilities and Athletic Organizations | 05/23/2025 |
| 202521023 | 501.33-00 | Private v. Public Interest Served | 05/23/2025 |
