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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 26 - 50 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202601008 | 7701.00-00 | Definitions | 01/02/2026 |
| 202601008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/02/2026 |
| 202601008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/02/2026 |
| 202601007 | 528.00-00 | Certain Homeowners Associations | 01/02/2026 |
| 202601007 | 9100.34-00 | Section 528 Election to be Treated as Homeowner Association | 01/02/2026 |
| 202601006 | 7701.00-00 | Definitions | 01/02/2026 |
| 202601006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/02/2026 |
| 202601006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/02/2026 |
| 202601005 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601004 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601003 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/02/2026 |
| 202601003 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 01/02/2026 |
| 202601003 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601003 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/02/2026 |
| 202601003 | 507.00-00 | Termination of Private Foundation Status | 01/02/2026 |
| 202601003 | 6034.00-00 | Returns by Trusts With Charitable Aspects | 01/02/2026 |
| 202601003 | 664.00-00 | Charitable Remainder Trusts | 01/02/2026 |
| 202601002 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/02/2026 |
| 202601002 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 01/02/2026 |
| 202601002 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/02/2026 |
| 202601002 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/02/2026 |
| 202601002 | 507.00-00 | Termination of Private Foundation Status | 01/02/2026 |
| 202601002 | 6034.00-00 | Returns by Trusts With Charitable Aspects | 01/02/2026 |
| 202601002 | 664.00-00 | Charitable Remainder Trusts | 01/02/2026 |
| 202601001 | 1362.04-00 | Inadvertent Terminations | 01/02/2026 |
