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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 376 - 400 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
