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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.

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202446021 4945.04-04 Grants to Individuals 11/15/2024
202446020 4945.04-04 Grants to Individuals 11/15/2024
202446019 4945.04-04 Grants to Individuals 11/15/2024
202446018 4945.04-04 Grants to Individuals 11/15/2024
202446017 4945.04-04 Grants to Individuals 11/15/2024
202446016 4942.03-07 Set-Asides 11/15/2024
202446015 4945.04-04 Grants to Individuals 11/15/2024
202446014 501.03-30 Organizational and Operational Tests 11/15/2024
202446013 501-03.00 Religious, Charitable, etc., Institutions and Community Chest 11/15/2024
202446013 501.03-30 Organizational and Operational Tests 11/15/2024
202446012 501-03.00 Religious, Charitable, etc., Institutions and Community Chest 11/15/2024
202446012 501.03-03 Trusts 11/15/2024
202446012 501.03-30 Organizational and Operational Tests 11/15/2024
202446011 9100.10-01 Accounting Methods 11/15/2024
202446010 1092.00-00 Straddles 11/15/2024
202446010 1092.05-00 Mixed Straddles 11/15/2024
202446010 1092.05-02 Mixed Straddle Account 11/15/2024
202446009 1286.00-00 Tax Treatment of Stripped Bonds 11/15/2024
202446009 7701.03-11 Fixed Investment Trusts 11/15/2024
202446008 9100.04-00 Section 168; MACRS 11/15/2024
202446007 2601.00-00 Tax On Generation Skipping Transfers 11/15/2024
202446006 2601.00-00 Tax On Generation Skipping Transfers 11/15/2024
202446005 468B.01-00 In General 11/15/2024
202446004 468B.01-00 In General 11/15/2024
202446003 468B.01-00 In General 11/15/2024