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
202614004 507.00-00 Termination of Private Foundation Status 04/03/2026
202614003 1361.00-00 Definitions 04/03/2026
202614003 1361.03-00 Certain Trusts Permitted as Shareholders 04/03/2026
202614003 1361.03-02 Qualified Subchapter S Trusts 04/03/2026
202614003 1362.00-00 Election by Small Business Corporation 04/03/2026
202614003 1362.04-00 Inadvertent Terminations 04/03/2026
202614002 1362.00-00 Election by Small Business Corporation 04/03/2026
202614002 1362.02-00 Termination of Election 04/03/2026
202614002 1362.02-03 Passive Investment Income 04/03/2026
202614001 1382.02-00 Patronage Dividends 04/03/2026
202614001 1388.00-00 Definitions; Special Rules 04/03/2026
202614000 6110.00-00 Index for Public Inspection of Written Determination 04/03/2026
202613006 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/27/2026
202613005 0430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/27/2026
202613004 865.01-05 Treaty Interaction Rule 03/27/2026
202613003 115.00-00 Income of States, Municipalities, etc. 03/27/2026
202613003 170.00-00 Charitable, Etc. Contributions and Gifts 03/27/2026
202613002 1382.02-00 Patronage Dividends 03/27/2026
202613002 1388.00-00 Definitions; Special Rules 03/27/2026
202613001 337.14-00 Conversion to Tax Exempt 03/27/2026
202613000 6110.00-00 Index for Public Inspection of Written Determination 03/27/2026
202612011 4945.04-04 Grants to Individuals 03/20/2026
202612010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/20/2026
202612010 501.03-30 Organizational and Operational Tests 03/20/2026
202612010 501.33-00 Private v. Public Interest Served 03/20/2026