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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202531018 4945.04-04 Grants to Individuals 08/01/2025
202531017 4945.04-04 Grants to Individuals 08/01/2025
202531016 4945.04-04 Grants to Individuals 08/01/2025
202531015 6033.01-00 Exempt v. Non Exempt From Filing 08/01/2025
202531014 501.36-00 Business Activities 08/01/2025
202531014 501.36-01 Section 501(c)(3) Organizations 08/01/2025
202531013 501.03-05 Corporations 08/01/2025
202531013 501.36-01 Section 501(c)(3) Organizations 08/01/2025
202531012 2010.04-00 Portability Election under 2010(c)(5)(A) 08/01/2025
202531012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 08/01/2025
202531011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/01/2025
202531011 9100.22-00 Other 08/01/2025
202531010 2642.07-00 Relief Under IRC 2642(g)(1) 08/01/2025
202531009 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/01/2025
202531009 4942.00-00 Taxes on Failure to Distribute Income 08/01/2025
202531009 4945.00-00 Excise Taxes on Taxable Expenditures 08/01/2025
202531009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/01/2025
202531008 743.00-00 Optional Adjustments to Basis of Partnership Property 08/01/2025
202531008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/01/2025
202531008 9100.00-00 Extension of Time for Making Certain Elections 08/01/2025
202531007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/01/2025
202531007 9100.00-00 Extension of Time for Making Certain Elections 08/01/2025
202531006 7701.01-00 Associations v. Corporations 08/01/2025
202531006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/01/2025
202531005 2642.07-00 Relief Under IRC 2642(g)(1) 08/01/2025