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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 926 - 950 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| 202533004 | 7701.00-00 | Definitions | 08/15/2025 |
| 202533004 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/15/2025 |
| 202533004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/15/2025 |
| 202533003 | 7701.00-00 | Definitions | 08/15/2025 |
| 202533003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/15/2025 |
| 202533003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/15/2025 |
| 202533002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/15/2025 |
| 202533001 | 9100.04-00 | Section 168; MACRS | 08/15/2025 |
| 202533000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/15/2025 |
| 202532019 | 4945.04-04 | Grants to Individuals | 08/08/2025 |
| 202532018 | 4945.04-04 | Grants to Individuals | 08/08/2025 |
| 202532017 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/08/2025 |
| 202532017 | 501.03-30 | Organizational and Operational Tests | 08/08/2025 |
| 202532017 | 501.33-00 | Private v. Public Interest Served | 08/08/2025 |
