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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202132004 9100.04-00 Section 168; MACRS 08/13/2021
202132003 9100.00-00 Extension of Time for Making Certain Elections 08/13/2021
202132002 856.01-00 Income Requirements 08/13/2021
202132002 856.04-00 Rents From Real Property 08/13/2021
202132001 7701.00-00 Definitions 08/13/2021
202132001 9100.00-00 Extension of Time for Making Certain Elections 08/13/2021
202132001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2021
202132000 6110.00-00 Index for Public Inspection of Written Determination 08/13/2021
202131013 501.03-05 Corporations 08/06/2021
202131013 501.03-33 Lessening the Burdens of Government 08/06/2021
202131012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/06/2021
202131012 501.33-00 Private v. Public Interest Served 08/06/2021
202131012 501.36-00 Business Activities 08/06/2021
202131012 501.36-01 Section 501(c)(3) Organizations 08/06/2021
202131011 501.03-05 Corporations 08/06/2021
202131011 501.03-30 Organizational and Operational Tests 08/06/2021
202131011 501.03-19 Public Recreation Facilities and Athletic Organizations 08/06/2021
202131011 501.32-01 Distribution of Assets to Private Individuals 08/06/2021
202131010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/06/2021
202131010 501.03-03 Trusts 08/06/2021
202131009 1361.00-00 Definitions 08/06/2021
202131009 1361.05-00 Qualified Subchapter S Subsidiary 08/06/2021
202131009 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/06/2021
202131009 338.01-00 Express Election 08/06/2021
202131009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/06/2021