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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202237015 501.07-00 Social Clubs 09/16/2022
202237014 501.07-00 Social Clubs 09/16/2022
202237013 501.07-00 Social Clubs 09/16/2022
202237012 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/16/2022
202237012 501.06-01 Performance of Particular Services for Members 09/16/2022
202237011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/16/2022
202237011 501.03-05 Corporations 09/16/2022
202237011 501.04-06 Community 09/16/2022
202237011 501.35-00 "Exclusively" Test 09/16/2022
202237011 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 09/16/2022
202237010 61.00-00 Gross Income v. Not Gross Income 09/16/2022
202237009 9100.02-03 R and D Expenditures 09/16/2022
202237008 9100.10-01 Accounting Methods 09/16/2022
202237007 9100.10-01 Accounting Methods 09/16/2022
202237006 9100.10-01 Accounting Methods 09/16/2022
202237005 7874.00-00 Inversions 09/16/2022
202237005 7874.01-00 Acquisition of Substantially all of Assets 09/16/2022
202237004 856.00-00 Definition of Real Estate Investment Trust 09/16/2022
202237004 856.01-00 Income Requirements 09/16/2022
202237004 856.04-00 Rents From Real Property 09/16/2022
202237003 9100.00-00 Extension of Time for Making Certain Elections 09/16/2022
202237003 9100.20-00 Section 1502; Election to File Consolidated Return 09/16/2022
202237002 9100.00-00 Extension of Time for Making Certain Elections 09/16/2022
202237001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/16/2022
202237001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/16/2022

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