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.
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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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Showing 76 - 100 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202511001 | 280C.03-00 | Credit for Increasing Research Activities | 03/14/2025 |
| 202511000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/14/2025 |
| 202510017 | 4945.04-04 Grants to Individuals | 03/07/2025 | |
| 202510016 | 4945.04-04 Grants to Individuals | 03/07/2025 | |
| 202510015 | 4945.04-04 Grants to Individuals | 03/07/2025 | |
| 202510014 | 501-00.00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/07/2025 |
| 202510014 | 501-03.00 | Religious, Charitable, etc., Institutions and Community Chest | 03/07/2025 |
| 202510014 | 501-03.30 | Organizational and Operational Tests | 03/07/2025 |
| 202510013 | 501.03-00 Religious, Charitable, etc., Institutions and Community Chest | 03/07/2025 | |
| 202510012 | 856.00-00 | Definition of Real Estate Investment Trust | 03/07/2025 |
| 202510012 | 856.04-00 | Rents From Real Property | 03/07/2025 |
| 202510012 | 856.05-00 | Interest | 03/07/2025 |
| 202510011 | 856.00-00 | Definition of Real Estate Investment Trust | 03/07/2025 |
| 202510011 | 856.04-00 | Rents From Real Property | 03/07/2025 |
| 202510011 | 856.05-00 | Interest | 03/07/2025 |
| 202510010 | 7701.00-00 | Definitions | 03/07/2025 |
| 202510010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/07/2025 |
| 202510009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/07/2025 |
| 202510009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2025 |
| 202510009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/07/2025 |
| 202510008 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 03/07/2025 |
| 202510008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2025 |
| 202510008 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/07/2025 |
| 202510007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/07/2025 |
| 202510007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2025 |