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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
202231001 9100.10-00 Section 446 08/05/2022
202231001 9100.10-01 Accounting Methods 08/05/2022
202231000 6110.00-00 Index for Public Inspection of Written Determination 08/05/2022
202230018 4945.04-04 Grants to Individuals 07/29/2022
202230017 4945.04-04 Grants to Individuals 07/29/2022
202230016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2022
202230015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2022
202230014 501.07-00 Social Clubs 07/29/2022
202230013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/29/2022
202230013 501.04-06 Community 07/29/2022
202230013 501.04-07 Homeowners Association 07/29/2022
202230012 501.07-00 Social Clubs 07/29/2022
202230011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2022
202230011 501.35-00 "Exclusively" Test 07/29/2022
202230010 501.07-00 Social Clubs 07/29/2022
202230009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/29/2022
202230008 7602.00-00 Examination of Books and Witnesses 07/29/2022
202230007 2056.01-00 Terminable Interests 07/29/2022
202230007 2652.01-02 Special Election for QTIP 07/29/2022
202230007 9100.00-00 Extension of Time for Making Certain Elections 07/29/2022
202230006 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/29/2022
202230005 168.00-00 Modified Accelerated Cost Recovery System 07/29/2022
202230004 7701.00-00 Definitions 07/29/2022
202230004 9100.00-00 Extension of Time for Making Certain Elections 07/29/2022
202230004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/29/2022