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
202005004 1362.00-00 Election by Small Business Corporation 01/31/2020
202005004 1362.02-00 Termination of Election 01/31/2020
202005004 1362.02-03 Passive Investment Income 01/31/2020
202005004 1362.04-00 Inadvertent Terminations 01/31/2020
202005004 1375.00-00 Tax Imposed On Certain Passive Investment Income 01/31/2020
202005003 2642.00-00 Inclusion Ratio 01/31/2020
202005003 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005002 1362.01-00 Eligible v. Ineligible 01/31/2020
202005001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/31/2020
202005001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/31/2020
202005000 6110.00-00 Index for Public Inspection of Written Determination 01/31/2020
202004022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/24/2020
202004021 4945.04-04 Grants to Individuals 01/24/2020
202004020 4945.04-04 Grants to Individuals 01/24/2020
202004019 4945.04-04 Grants to Individuals 01/24/2020
202004018 4945.04-04 Grants to Individuals 01/24/2020
202004017 4945.04-04 Grants to Individuals 01/24/2020
202004016 4945.04-04 Grants to Individuals 01/24/2020
202004015 501.03-25 Social Welfare Groups (See Also 0501.04-00) 01/24/2020
202004015 501.03-30 Organizational and Operational Tests 01/24/2020
202004014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/24/2020
202004013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/24/2020
202004012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/24/2020
202004012 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/24/2020
202004012 501.36-01 Section 501(c)(3) Organizations 01/24/2020

Official Adobe Website