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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Number UILC Subject Release Date
202322001 9100.00-00 Extension of Time for Making Certain Elections 06/02/2023
202322001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2023
202322000 6110.00-00 Index for Public Inspection of Written Determination 06/02/2023
202321018 4945.04-04 Grants to Individuals 05/26/2023
202321017 4942.03-07 Set-Asides 05/26/2023
202321016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2023
202321016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321016 501.33-00 Private v. Public Interest Served 05/26/2023
202321016 501.35-00 "Exclusively" Test 05/26/2023
202321015 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/26/2023
202321015 501.04-07 Homeowners Association 05/26/2023
202321014 501.07-00 Social Clubs 05/26/2023
202321013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2023
202321004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/26/2023
202321004 9100.00-00 Extension of Time for Making Certain Elections 05/26/2023
202321003 9100.00-00 Extension of Time for Making Certain Elections 05/26/2023
202321002 1362.00-00 Election by Small Business Corporation 05/26/2023
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