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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Showing 126 - 150 of 75673
Find Help| 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 |