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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 201 - 225 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202538001 | 1362.04-00 | Inadvertent Terminations | 09/19/2025 |
| 202538000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/19/2025 |
| 202537005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/12/2025 |
| 202537005 | 501.03-30 | Organizational and Operational Tests | 09/12/2025 |
| 202537004 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/12/2025 |
| 202537004 | 501.03-30 | Organizational and Operational Tests | 09/12/2025 |
| 202537004 | 501.33-00 | Private v. Public Interest Served | 09/12/2025 |
| 202537003 | 42.00-00 | Low-Income Housing Credit | 09/12/2025 |
| 202537003 | 9100.01-00 | Section 42; Low-Income Housing Credit | 09/12/2025 |
| 202537002 | 9100.04-00 | Section 168; MACRS | 09/12/2025 |
| 202537001 | 1502.75-00 | Filing Requirements | 09/12/2025 |
| 202537001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/12/2025 |
| 202537001 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 09/12/2025 |
| 202537000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/12/2025 |
| 202536047 | 4945.04-04 | Grants to Individuals | 09/05/2025 |
| 202536046 | 4945.04-04 | Grants to Individuals | 09/05/2025 |
| 202536045 | 4945.04-04 | Grants to Individuals | 09/05/2025 |
| 202536044 | 4945.04-04 | Grants to Individuals | 09/05/2025 |
| 202536043 | 4945.04-04 | Grants to Individuals | 09/05/2025 |
| 202536042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/05/2025 |
| 202536042 | 501.30-00 | Control of Corporation | 09/05/2025 |
| 202536042 | 501.33-00 | Private v. Public Interest Served | 09/05/2025 |
| 202536041 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 09/05/2025 |
| 202536040 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/05/2025 |
| 202536040 | 501.03-30 | Organizational and Operational Tests | 09/05/2025 |
