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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202405001 856.00-00 Definition of Real Estate Investment Trust 02/02/2024
202405000 6110.00-00 Index for Public Inspection of Written Determination 02/02/2024
202404010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2024
202404009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2024
202404008 501.03-18 Prevention of Cruelty Groups 01/26/2024
202404007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2024
202404006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2024
202404005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/26/2024
202404005 355.01-00 Spin-Off 01/26/2024
202404005 368.00-00 Definitions Relating to Corporate Reorganizations 01/26/2024
202404005 368.04-00 Assets for Control of Transferee (Type "D") 01/26/2024
202404004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/26/2024
202404004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/26/2024
202404003 408.03-00 Rollover Contributions 01/26/2024
202404002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/26/2024
202404001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/26/2024
202404000 6110.00-00 Index for Public Inspection of Written Determination 01/26/2024
202403021 4945.04-04 Grants to Individuals 01/19/2024
202403020 4945.04-04 Grants to Individuals 01/19/2024
202403019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/19/2024
202403019 501.33-00 Private v. Public Interest Served 01/19/2024
202403018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/19/2024
202403017 501.07-00 Social Clubs 01/19/2024
202403016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/19/2024
202403016 501.33-00 Private v. Public Interest Served 01/19/2024