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 such items cannot be used or cited as precedent.
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?? 1 - 25 of 75786
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202526019 | 4945.04-04 | Grants to Individuals | 06/27/2025 |
| 202526018 | 4945.04-04 | Grants to Individuals | 06/27/2025 |
| 202526017 | 4945.04-04 | Grants to Individuals | 06/27/2025 |
| 202526016 | 4945.04-04 | Grants to Individuals | 06/27/2025 |
| 202526015 | 6033.01-00 | Exempt v. Non Exempt From Filing | 06/27/2025 |
| 202526014 | 4945.04-04 | Grants to Individuals | 06/27/2025 |
| 202526013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/27/2025 |
| 202526013 | 501.35-00 | "Exclusively" Test | 06/27/2025 |
| 202526012 | 1295.00-00 | Qualified Electing Fund | 06/27/2025 |
| 202526012 | 1295.02-00 | Time For Making Election | 06/27/2025 |
| 202526011 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 06/27/2025 |
| 202526011 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/27/2025 |
| 202526010 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 06/27/2025 |
| 202526009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 06/27/2025 |
| 202526008 | 168.29-02 | Tax-Exempt Use Property | 06/27/2025 |
| 202526008 | 9100.04-00 | Section 168; MACRS | 06/27/2025 |
| 202526007 | 1362.00-00 | Election by Small Business Corporation | 06/27/2025 |
| 202526007 | 1362.04-00 | Inadvertent Terminations | 06/27/2025 |
| 202526006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/27/2025 |
| 202526006 | 754.02-00 | Timeliness of Election | 06/27/2025 |
| 202526006 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/27/2025 |
| 202526006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/27/2025 |
| 202526005 | 7701.00-00 | Definitions | 06/27/2025 |
| 202526005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/27/2025 |
| 202526005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/27/2025 |