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 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Nimewo UILC Sijè Dat Piblikasyon
201125045 501.03-30 Organizational and Operational Tests 06/24/2011
201125045 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/24/2011
201125045 501.33-00 Private v. Public Interest Served 06/24/2011
201125044 501.33-00 Private v. Public Interest Served 06/24/2011
201125043 501.03-28 Testing for Public Safety 06/24/2011
201125043 501.01-00 Instrumentalities of U.S. 06/24/2011
201125043 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/24/2011
201125042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/24/2011
201125041 7602.00-00 Examination of Books and Witnesses 06/24/2011
201125040 1341.02-00 Amount Previously Included in Income v. Not Included 06/24/2011
201125039 6227.05-00 Other Requests 06/24/2011
201125038 6224.01-01 Settlement Agreement 06/24/2011
201125037 6104.00-00 Publicity of Information Required from Certain Exempt Organizations and Certain Trusts 06/24/2011
201125036 6402.00-00 Authority to Make Credits or Refunds 06/24/2011
201125035 6402.00-00 Authority to Make Credits or Refunds 06/24/2011
201125034 1311.00-00 Correction of Error 06/24/2011
201125033 6402.02-00 Refund Subject to Off-Set 06/24/2011
201125032 6231.03-00 Partnership Item 06/24/2011
201125031 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 06/24/2011
201125030 168.36-00 Additional First Year Depreciation 06/24/2011
201125029 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 06/24/2011
201125028 7405.00-00 Action for Recovery of Erroneous Refunds 06/24/2011
201125027 6223.02-00 Information for Secretary's Notices 06/24/2011
201125026 7602.03-05 Reexamination 06/24/2011
201125025 6223.00-00 Notice to Partners of Proceedings 06/24/2011