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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202601020 0431.00-00 Minimum Funding Standards for Multiemployer Plans 01/02/2026
202601019 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/02/2026
202601018 4945.04-04 Grants to Individuals 01/02/2026
202601017 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/02/2026
202601016 6033.01-00 Exempt v. Non Exempt From Filing 01/02/2026
202601015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/02/2026
202601015 501.03-05 Corporations 01/02/2026
202601014 170.00-00 Charitable, Etc. Contributions and Gifts 01/02/2026
202601014 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 01/02/2026
202601014 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/02/2026
202601014 4945.00-00 Excise Taxes on Taxable Expenditures 01/02/2026
202601014 507.00-00 Termination of Private Foundation Status 01/02/2026
202601014 6034.00-00 Returns by Trusts With Charitable Aspects 01/02/2026
202601014 664.00-00 Charitable Remainder Trusts 01/02/2026
202601013 856.00-00 Definition of Real Estate Investment Trust 01/02/2026
202601012 368.03-00 Stock for Property (Type "C") 01/02/2026
202601011 1361.00-00 Definitions 01/02/2026
202601011 1361.05-00 Qualified Subchapter S Subsidiary 01/02/2026
202601011 1362.00-00 Election by Small Business Corporation 01/02/2026
202601011 1362.01-03 Late Elections 01/02/2026
202601011 9100.00-00 Extension of Time for Making Certain Elections 01/02/2026
202601010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2026
202601010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2026
202601009 7701.03-00 Association v. Trust 01/02/2026
202601009 7701.03-06 Liquidating Trusts 01/02/2026