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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202346030 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 11/17/2023
202346030 501.06-01 Performance of Particular Services for Members 11/17/2023
202346029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2023
202346028 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/17/2023
202346027 6221B.00-00 Tax Treatment Determined At Partnership Level-BBA 11/17/2023
202346026 6226B.00-00 Alternative to Payment of Imputed Underpayment 11/17/2023
202346026 6226B.01-00 Adjustments Taken into Account by Partner 11/17/2023
202346025 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 11/17/2023
202346025 6103.11-00 Disclosure for Tax Administration Purposes 11/17/2023
202346025 6103.11-04 Competent Authority 11/17/2023
202346025 6103.11-06 Disclosure for Investigative Purposes 11/17/2023
202346024 6104.00-00 Publicity of Information Required from Certain Exempt Organizations and Certain Trusts 11/17/2023
202346023 6751.02-00 Approval of Determination of Penalty 11/17/2023
202346022 6751.02-00 Approval of Determination of Penalty 11/17/2023
202346021 6751.02-00 Approval of Determination of Penalty 11/17/2023
202346020 863.00-00 Items Not Specified in Sections 861 or 862 11/17/2023
202346019 6221B.00-00 Tax Treatment Determined At Partnership Level-BBA 11/17/2023
202346018 863.00-00 Items Not Specified in Sections 861 or 862 11/17/2023
202346017 863.00-00 Items Not Specified in Sections 861 or 862 11/17/2023
202346016 6221.00-00 Tax Treatment Determined At Partnership Level 11/17/2023
202346016 6241.00-00 Partner's Return Must Be Consistent with Partnership Return 11/17/2023
202346016 741.00-00 Recognition and Character of Gain or Loss on Sale or Exchange 11/17/2023
202346016 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/17/2023
202346015 7605.00-00 Time and Place of Examination 11/17/2023
202346015 7605.01-00 Restrictions on Examination of Taxpayer 11/17/2023