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
202347002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/24/2023
202347001 1286.00-00 Tax Treatment of Stripped Bonds 11/24/2023
202347001 7701.03-11 Fixed Investment Trusts 11/24/2023
202347000 6110.00-00 Index for Public Inspection of Written Determination 11/24/2023
202346036 4945.04-04 Grants to Individuals 11/17/2023
202346035 4945.04-04 Grants to Individuals 11/17/2023
202346034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2023
202346033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2023
202346033 501.36-00 Business Activities 11/17/2023
202346032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2023
202346031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2023
202346030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2023
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
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