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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Número UILC Asunto Fecha de publicación
202534004 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) 08/22/2025
202534003 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 08/22/2025
202534003 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 08/22/2025
202534003 6722.00-00 Failure to Furnish Certain Payee Statements 08/22/2025
202534002 9999.00-00 Miscellaneous Issues 08/22/2025
202534001 7701.00-00 Definitions 08/22/2025
202534001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2025
202534000 6110.00-00 Index for Public Inspection of Written Determination 08/22/2025
202533013 6033.01-00 Exempt v. Non Exempt From Filing 08/15/2025
202533012 4945.04-04 Grants to Individuals 08/15/2025
202533011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/15/2025
202533011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/15/2025
202533011 501.33-00 Private v. Public Interest Served 08/15/2025
202533010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/15/2025
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