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
202339004 9100.00-00 Extension of Time for Making Certain Elections 09/29/2023
202339003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/29/2023
202339003 9100.00-00 Extension of Time for Making Certain Elections 09/29/2023
202339002 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/29/2023
202339001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/29/2023
202339000 6110.00-00 Index for Public Inspection of Written Determination 09/29/2023
202338026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023
202338008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023