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 obÌåÓýs.

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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±·¨²³¾±ð°ù´Ç UILC Asunto Fecha de publicaci¨®n
202514008 501.33-00 Private v. Public Interest Served 04/03/2025
202514007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2025
202514007 501.03-05 Corporations 04/03/2025
202514007 501.35-00 "Exclusively" Test 04/03/2025
202514006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2025
202514005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2025
202514005 501.32-00 Income Inures v. does Not Inure to Private Individual 04/03/2025
202514005 501.33-00 Private v. Public Interest Served 04/03/2025
202514004 6211.00-00 Definition of a Deficiency 04/04/2025
202514004 6662.00-00 Accuracy-related penalty 04/04/2025
202514004 6676.00-00 Erroneous claim for refund or credit 04/04/2025
202514003 6662.00-00 Accuracy-related penalty 04/04/2025
202514003 6664.01-00 Definition of Underpayment 04/04/2025
202514003 6676.00-00 Erroneous claim for refund or credit 04/04/2025
202514002 6331.18-00 Levy Procedure 04/04/2025
202514001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/04/2025
202514000 6110.00-00 Index for Public Inspection of Written Determination 04/04/2025
202513003 2032.00-00 Alternate Valuation 03/28/2025
202513003 9100.00-00 Extension of Time for Making Certain Elections 03/28/2025
202513002 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 03/28/2025
202513002 9100.00-00 Extension of Time for Making Certain Elections 03/28/2025
202513001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/28/2025
202513001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to obÌåÓý Return under Section 6018(a)) 03/28/2025
202513000 6110.00-00 Index for Public Inspection of Written Determination 03/28/2025
202512006 4945.04-04 Grants to Individuals 03/19/2025