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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Номер UILC Тема Дата публикации
202533010 501.33-00 Private v. Public Interest Served 08/15/2025
202533010 501.35-00 "Exclusively" Test 08/15/2025
202533010 501.36-00 Business Activities 08/15/2025
202533010 501.36-01 Section 501(c)(3) Organizations 08/15/2025
202533009 856.00-00 Definition of Real Estate Investment Trust 08/15/2025
202533008 856.00-00 Definition of Real Estate Investment Trust 08/15/2025
202533007 457.05-00 Eligible Deferred Compensation Plan Defined 08/15/2025
202533006 7701.00-00 Definitions 08/15/2025
202533006 9100.00-00 Extension of Time for Making Certain Elections 08/15/2025
202533006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/15/2025
202533005 170.19-00 Other 08/15/2025
202533004 7701.00-00 Definitions 08/15/2025
202533004 9100.00-00 Extension of Time for Making Certain Elections 08/15/2025
202533004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/15/2025
202533003 7701.00-00 Definitions 08/15/2025
202533003 9100.00-00 Extension of Time for Making Certain Elections 08/15/2025
202533003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/15/2025
202533002 9100.00-00 Extension of Time for Making Certain Elections 08/15/2025
202533001 9100.04-00 Section 168; MACRS 08/15/2025
202533000 6110.00-00 Index for Public Inspection of Written Determination 08/15/2025
202532019 4945.04-04 Grants to Individuals 08/08/2025
202532018 4945.04-04 Grants to Individuals 08/08/2025
202532017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/08/2025
202532017 501.03-30 Organizational and Operational Tests 08/08/2025
202532017 501.33-00 Private v. Public Interest Served 08/08/2025