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.
- Enter a term in the Find box.
- Click the Search button.
Showing 1 - 25 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202518025 | 4945.04-04 | Grants to Individuals | 05/02/2025 |
| 202518024 | 4945.04-04 | Grants to Individuals | 05/02/2025 |
| 202518023 | 213.00-00 | Medical, Dental, etc., Expenses | 05/02/2025 |
| 202518022 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/02/2025 |
| 202518021 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/02/2025 |
| 202518020 | 4942.03-07 | Set-Asides | 05/02/2025 |
| 202518019 | 4945.04-04 | Grants to Individuals | 05/02/2025 |
| 202518018 | 4945.04-04 Grants to Individuals | 05/02/2025 | |
| 202518017 | 501.03-00 Religious, Charitable, etc., Institutions and Community Chest | 05/02/2025 | |
| 202518016 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 05/02/2025 |
| 202518016 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 05/02/2025 |
| 202518015 | 382.02-05 | Closing of the Books | 05/02/2025 |
| 202518015 | 9100.22-00 | Other | 05/02/2025 |
| 202518014 | 1502.91-00 | Affiliated v. Not Affiliated | 05/02/2025 |
| 202518014 | 1502.91-01 | Stock Ownership Requirement | 05/02/2025 |
| 202518014 | 338.02-00 | Qualified Stock Purchase | 05/02/2025 |
| 202518013 | 7701.00-00 | Definitions | 05/02/2025 |
| 202518013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/02/2025 |
| 202518012 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 05/02/2025 |
| 202518012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 05/02/2025 |
| 202518011 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/02/2025 |
| 202518011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518010 | 7701.00-00 | Definitions | 05/02/2025 |
| 202518010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/02/2025 |