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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Number UILC Subject Release Date
202521000 6110.00-00 Index for Public Inspection of Written Determination 05/23/2025
202520014 9100.00.00 Extension of Time for Making Certain Elections 05/16/2025
202520013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/16/2025
202520012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/16/2025
202520011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/16/2025
202520011 501.03-30 Organizational and Operational Tests 05/16/2025
202520011 501.03-33 Lessening the Burdens of Government 05/16/2025
202520011 501.35-00 "Exclusively" Test 05/16/2025
202520011 501.36-01 Section 501(c)(3) Organizations 05/16/2025
202520010 856.00-00 Definition of Real Estate Investment Trust 05/16/2025
202520009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/16/2025
202520009 9100.00-00 Extension of Time for Making Certain Elections 05/16/2025
202520008 42.00-00 Low-Income Housing Credit 05/16/2025
202520008 9100.00-00 Extension of Time for Making Certain Elections 05/16/2025
202520007 2632.00-00 Special Rules for Allocation of GST Exemption 05/16/2025
202520007 2642.07-00 Relief Under IRC 2642(g)(1) 05/16/2025
202520006 2642.07-00 Relief Under IRC 2642(g)(1) 05/16/2025
202520005 2642.07-00 Relief Under IRC 2642(g)(1) 05/16/2025
202520004 2642.07-00 Relief Under IRC 2642(g)(1) 05/16/2025
202520003 1362.04-00 Inadvertent Terminations 05/16/2025
202520002 1361.00-00 Definitions 05/16/2025
202520002 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/16/2025
202520002 1361.03-00 Certain Trusts Permitted as Shareholders 05/16/2025
202520002 1362.04-00 Inadvertent Terminations 05/16/2025
202520001 1031.00-00 Exchange of Property Held for Productive Use or Investment 05/16/2025