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 26 - 50 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202518009 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/02/2025 |
| 202518008 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/02/2025 |
| 202518007 | 1362.00-00 | Election by Small Business Corporation | 05/02/2025 |
| 202518007 | 1362.04-00 | Inadvertent Terminations | 05/02/2025 |
| 202518006 | 905.03-02 | Pooling Adjustments | 05/02/2025 |
| 202518006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518005 | 856.00-00 | Definition of Real Estate Investment Trust | 05/02/2025 |
| 202518005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518004 | 856.00-00 | Definition of Real Estate Investment Trust | 05/02/2025 |
| 202518004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518003 | 856.00-00 | Definition of Real Estate Investment Trust | 05/02/2025 |
| 202518003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518002 | 856.00-00 | Definition of Real Estate Investment Trust | 05/02/2025 |
| 202518002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518001 | 1362.01-03 | Late Elections | 05/02/2025 |
| 202518001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/02/2025 |
| 202518000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/02/2025 |
| 202517025 | 4945.04-04 | Grants to Individuals | 04/25/2025 |
| 202517024 | 4942.03-07 | Set-Asides | 04/25/2025 |
| 202517023 | 4945.04-04 | Grants to Individuals | 04/25/2025 |
| 202517022 | 4945.04-04 | Grants to Individuals | 04/25/2025 |
| 202517021 | 4945.04-04 | Grants to Individuals | 04/25/2025 |
| 202517020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/25/2025 |
| 202517019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/25/2025 |
| 202517019 | 501.03-33 | Lessening the Burdens of Government | 04/25/2025 |