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
202327020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/07/2023
202327019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/07/2023
202327019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/07/2023
202327019 501.33-00 Private v. Public Interest Served 07/07/2023
202327018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/07/2023
202327017 501.07-00 Social Clubs 07/07/2023
202327016 501.07-00 Social Clubs 07/07/2023
202327015 41.00-00 Credit for Increasing Research Activities 07/07/2023
202327014 3121.01-00 Wages 07/07/2023
202327014 3121.01-22 Stock-based Remuneration and Stock Options 07/07/2023
202327014 3401.01-00 Wages Subject to Withholding 07/07/2023
202327013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/07/2023
202327013 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
202327012 9100.00-00 Extension of Time for Making Certain Elections 07/07/2023
202327012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/07/2023
202327011 9100.00-00 Extension of Time for Making Certain Elections 07/07/2023
202327011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/07/2023
202327010 9100.00-00 Extension of Time for Making Certain Elections 07/07/2023
202327010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/07/2023
202327009 9100.00-00 Extension of Time for Making Certain Elections 07/07/2023
202327009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/07/2023
202327008 9100.00-00 Extension of Time for Making Certain Elections 07/07/2023
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
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