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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 2026 - 2050 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202438003 | 1362.02-02 | Ceases to be Small Business Corporation | 09/20/2024 |
| 202438003 | 1362.04-00 | Inadvertent Terminations | 09/20/2024 |
| 202438002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/20/2024 |
| 202438002 | 355.01-00 | Spin-Off | 09/20/2024 |
| 202438002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/20/2024 |
| 202438001 | 1295.02-00 | Time For Making Election | 09/20/2024 |
| 202438001 | 1295.02-02 | Retroactive Elections | 09/20/2024 |
| 202438000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/20/2024 |
| 202437008 | 501.07-00 | Social Clubs | 09/13/2024 |
| 202437007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/13/2024 |
| 202437006 | 501.03-05 | Corporations | 09/13/2024 |
| 202437006 | 501.03-30 | Organizational and Operational Tests | 09/13/2024 |
| 202437005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 09/13/2024 |
| 202437005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2024 |
| 202437004 | 1362.00-00 | Election by Small Business Corporation | 09/13/2024 |
| 202437004 | 1362.01-03 | Late Elections | 09/13/2024 |
| 202437004 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2024 |
| 202437003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 09/13/2024 |
| 202437003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2024 |
| 202437002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 09/13/2024 |
| 202437002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2024 |
| 202437001 | 115.00-00 | Income of States, Municipalities, etc. | 09/13/2024 |
| 202437000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/13/2024 |
| 202436021 | 4945.04-04 | Grants to Individuals | 09/06/2024 |
| 202436020 | 4945.04-04 | Grants to Individuals | 09/06/2024 |
