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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 1 - 25 of 78352
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202642018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/16/2026 |
| 202642017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/16/2026 |
| 202642016 | 501.07-00 | Social Clubs | 10/16/2026 |
| 202642015 | 501.03-30 | Organizational and Operational Tests | 10/16/2026 |
| 202642015 | 501.35-00 | "Exclusively" Test | 10/16/2026 |
| 202642015 | 501.36-01 | Section 501(c)(3) Organizations | 10/16/2026 |
| 202642014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/16/2026 |
| 202642013 | 7701.00-00 | Definitions | 10/16/2026 |
| 202642013 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2026 |
| 202642013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/16/2026 |
| 202642012 | 7701.00-00 | Definitions | 10/16/2026 |
| 202642012 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2026 |
| 202642012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/16/2026 |
| 202642011 | 7701.00-00 | Definitions | 10/16/2026 |
| 202642011 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2026 |
| 202642011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/16/2026 |
| 202642010 | 7701.00-00 | Definitions | 10/16/2026 |
| 202642009 | 1362.02-00 | Termination of Election | 10/16/2026 |
| 202642009 | 1362.04-00 | Inadvertent Terminations | 10/16/2026 |
| 202642008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2026 |
| 202642007 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 10/16/2026 |
| 202642007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 10/16/2026 |
| 202642006 | 1296.00-00 | Passive Foreign Investment Company | 10/16/2026 |
| 202642005 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 10/16/2026 |
| 202642005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 10/16/2026 |
