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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 1 - 25 of 76464
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202547024 | 4945.04-04 | Grants to Individuals | 11/21/2025 |
| 202547023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/21/2025 |
| 202547022 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/21/2025 |
| 202547022 | 501.03-30 | Organizational and Operational Tests | 11/21/2025 |
| 202547022 | 501.33-00 | Private v. Public Interest Served | 11/21/2025 |
| 202547021 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/21/2025 |
| 202547021 | 501.06-01 | Performance of Particular Services for Members | 11/21/2025 |
| 202547020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/21/2025 |
| 202547019 | 6212.00-00 | Notice of Deficiency | 11/21/2025 |
| 202547019 | 6235B.00-00 | Period of Limitations on Making Adjustments | 11/21/2025 |
| 202547018 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 11/21/2025 |
| 202547018 | 6103.08-01 | Disclosure within the Department of Treasury | 11/21/2025 |
| 202547018 | 6103.12-00 | Disclosure for Other than Tax Administration Purposes | 11/21/2025 |
| 202547017 | 6235B.00-00 | Period of Limitations on Making Adjustments | 11/21/2025 |
| 202547016 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 11/21/2025 |
| 202547016 | 3402.05-00 | Withholding Exemptions and Exemption Certificates | 11/21/2025 |
| 202547015 | 6223.00-00 | Notice to Partners of Proceedings | 11/21/2025 |
| 202547014 | 6702.00-00 | Frivolous Income Tax Return | 11/21/2025 |
| 202547013 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2025 |
| 202547013 | 9100.22-00 | Other | 11/21/2025 |
| 202547013 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 11/21/2025 |
| 202547013 | 951A.02-00 | Net CFC Tested Income | 11/21/2025 |
| 202547012 | 2056.07-00 | Qualified Terminable Interest Property | 11/21/2025 |
| 202547012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2025 |
