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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 251 - 275 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202536030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/05/2025 |
| 202536030 | 501.03-12 | Labor Organizations (See Also 0501.05-00) | 09/05/2025 |
| 202536030 | 501.03-30 | Organizational and Operational Tests | 09/05/2025 |
| 202536029 | 856.00-00 | Definition of Real Estate Investment Trust | 09/05/2025 |
| 202536029 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/05/2025 |
| 202536028 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/05/2025 |
| 202536028 | 1362.01-03 | Late Elections | 09/05/2025 |
| 202536028 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/05/2025 |
| 202536028 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/05/2025 |
| 202536027 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/05/2025 |
| 202536027 | 754.02-00 | Timeliness of Election | 09/05/2025 |
| 202536027 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/05/2025 |
| 202536027 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/05/2025 |
| 202536026 | 131.02-00 | Difficulty of Care Payments | 09/05/2025 |
| 202536026 | 6041.08-00 | Payments By United States Or A State | 09/05/2025 |
| 202536026 | 6051.00-00 | Receipts for Employees | 09/05/2025 |
| 202536025 | 856.00-00 | Definition of Real Estate Investment Trust | 09/05/2025 |
| 202536024 | 856.00-00 | Definition of Real Estate Investment Trust | 09/05/2025 |
| 202536023 | 856.00-00 | Definition of Real Estate Investment Trust | 09/05/2025 |
| 202536022 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 09/05/2025 |
| 202536021 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 09/05/2025 |
| 202536020 | 1361.00-00 | Definitions | 09/05/2025 |
| 202536020 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/05/2025 |
| 202536020 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/05/2025 |
| 202536019 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/05/2025 |
