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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 101 - 125 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202539004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 09/26/2025 |
| 202539003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/26/2025 |
| 202539003 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 09/26/2025 |
| 202539002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/26/2025 |
| 202539002 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 09/26/2025 |
| 202539001 | 7701.00-00 | Definitions | 09/26/2025 |
| 202539001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/26/2025 |
| 202539001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/26/2025 |
| 202539000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/26/2025 |
| 202538044 | 4945.04-04 | Grants to Individuals | 09/19/2025 |
| 202538043 | 4945.04-04 | Grants to Individuals | 09/19/2025 |
| 202538042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/19/2025 |
| 202538042 | 501.03-30 | Organizational and Operational Tests | 09/19/2025 |
| 202538042 | 501.03-33 | Lessening the Burdens of Government | 09/19/2025 |
| 202538042 | 501.35-00 | "Exclusively" Test | 09/19/2025 |
| 202538041 | 501.03-30 | Organizational and Operational Tests | 09/19/2025 |
| 202538041 | 501.33-00 | Private v. Public Interest Served | 09/19/2025 |
| 202538040 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 09/19/2025 |
| 202538040 | 501.06-01 | Performance of Particular Services for Members | 09/19/2025 |
| 202538039 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/19/2025 |
| 202538039 | 501.36-01 | Section 501(c)(3) Organizations | 09/19/2025 |
| 202538038 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/19/2025 |
| 202538038 | 501.03-05 | Corporations | 09/19/2025 |
| 202538038 | 501.03-30 | Organizational and Operational Tests | 09/19/2025 |
| 202538038 | 501.33-00 | Private v. Public Interest Served | 09/19/2025 |
