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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Nimewo UILC Sijè Dat Piblikasyon
202427007 4945.04-04 Grants to Individuals 07/05/2024
202427006 9100.00-00 Extension of Time for Making Certain Elections 07/05/2024
202427006 992.02-00 Election 07/05/2024
202427005 9100.20-00 Section 1502; Election to File Consolidated Return 07/05/2024
202427004 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 07/05/2024
202427004 1502.21-00 Consolidated Net Operating Loss Deduction 07/05/2024
202427004 9100.00-00 Extension of Time for Making Certain Elections 07/05/2024
202427004 9100.20-00 Section 1502; Election to File Consolidated Return 07/05/2024
202427003 7701.00-00 Definitions 07/05/2024
202427003 9100.00-00 Extension of Time for Making Certain Elections 07/05/2024
202427003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/05/2024
202427002 1362.04-00 Inadvertent Terminations 07/05/2024
202427001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/05/2024
202427001 9100.22-00 Other 07/05/2024
202427000 6110.00-00 Index for Public Inspection of Written Determination 07/05/2024
202426018 4945.04-04 Grants to Individuals 06/28/2024
202426017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2024
202426017 501.03-05 Corporations 06/28/2024
202426017 501.33-00 Private v. Public Interest Served 06/28/2024
202426016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2024
202426015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2024
202426015 501.03-08 Educational Organizations 06/28/2024
202426015 501.03-30 Organizational and Operational Tests 06/28/2024
202426014 1296.00-00 Passive Foreign Investment Company 06/28/2024
202426014 9100.22-00 Other 06/28/2024