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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202327008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/07/2023
202327007 9100.00-00 Extension of Time for Making Certain Elections 07/07/2023
202327007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/07/2023
202327006 9100.00-00 Extension of Time for Making Certain Elections 07/07/2023
202327006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/07/2023
202327005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/07/2023
202327005 9100.00-00 Extension of Time for Making Certain Elections 07/07/2023
202327004 163.08-00 Registration-required Obligations 07/07/2023
202327003 163.08-00 Registration-required Obligations 07/07/2023
202327002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/07/2023
202327002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/07/2023
202327001 1362.00-00 Election by Small Business Corporation 07/07/2023
202327001 1362.01-00 Eligible v. Ineligible 07/07/2023
202327001 1362.01-03 Late Elections 07/07/2023
202327001 7701.00-00 Definitions 07/07/2023
202327001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/07/2023
202327000 6110.00-00 Index for Public Inspection of Written Determination 07/07/2023
202326025 4945.04-04 Grants to Individuals 06/30/2023
202326024 4945.04-04 Grants to Individuals 06/30/2023
202326023 4945.04-04 Grants to Individuals 06/30/2023
202326022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/30/2023
202326022 501.03-05 Corporations 06/30/2023
202326021 501.07-00 Social Clubs 06/30/2023
202326020 501.35-00 "Exclusively" Test 06/30/2023
202326020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/30/2023

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