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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202345006 1362.04-00 Inadvertent Terminations 11/10/2023
202345005 1368.00-00 Distributions 11/10/2023
202345005 9100.00-00 Extension of Time for Making Certain Elections 11/10/2023
202345004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/10/2023
202345003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/10/2023
202345002 7701.00-00 Definitions 11/10/2023
202345002 9100.00-00 Extension of Time for Making Certain Elections 11/10/2023
202345002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/10/2023
202345001 1361.00-00 Definitions 11/10/2023
202345001 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/10/2023
202345001 1361.03-00 Certain Trusts Permitted as Shareholders 11/10/2023
202345001 1361.03-02 Qualified Subchapter S Trusts 11/10/2023
202345001 1362.00-00 Election by Small Business Corporation 11/10/2023
202345001 1362.02-00 Termination of Election 11/10/2023
202345001 1362.04-00 Inadvertent Terminations 11/10/2023
202345000 6110.00-00 Index for Public Inspection of Written Determination 11/10/2023
202344022 4942.03-07 Set-Asides ADMINISTRATION: Authority of officers of Internal Revenue 11/03/2023
202344021 4945.04-04 Grants to Individuals 11/03/2023
202344020 509-02-01 Publicly Supported Organizations 11/03/2023
202344019 4945.04-04 Grants to Individuals 11/03/2023
202344018 501.04-06 Community 11/03/2023
202344017 501.01-00 Instrumentalities of U.S. 11/03/2023
202344017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/03/2023
202344016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/03/2023
202344015 1295.00-00 Qualified Electing Fund 11/03/2023