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
202339031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/29/2023
202339010 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/29/2023
202339010 9100.00-00 Extension of Time for Making Certain Elections 09/29/2023
202339009 368.06-00 Change in Identity, etc. (Type "F") 09/29/2023
202339008 1001.02-03 Sale or Other Disposition of Certain Term Interest After October 9, 1969 09/29/2023