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
201511029 4945.04-04 Grants to Individuals 03/13/2015
201511028 4945.04-04 Grants to Individuals 03/13/2015
201511027 4945.04-04 Grants to Individuals 03/13/2015
201511026 501.32.00 Income Inures v. does Not Inure to Private Individual 03/13/2015
201511026 501.32-01 Distribution of Assets to Private Individuals 03/13/2015
201511026 501.33-00 Private v. Public Interest Served 03/13/2015
201511025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/13/2015
201511024 501.03-30 Organizational and Operational Tests 03/13/2015
201511024 501.07-00 Social Clubs 03/13/2015
201511024 501.35-00 "Exclusively" Test 03/13/2015
201511023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/13/2015
201511022 9100.00-00 Extension of Time for Making Certain Elections 03/13/2015
201511022 408A.00-00 Roth IRA 03/13/2015
201511021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 03/13/2015
201511020 1381.00-00 Organizations to Which Part Applies 03/13/2015
201511020 1382.02-00 Patronage Dividends 03/13/2015
201511020 1385.00-00 Amounts Includible in Patron's Gross Income 03/13/2015
201511020 1388.00-00 Definitions; Special Rules 03/13/2015
201511020 311.00-00 Taxability of Corporation on Distribution 03/13/2015
201511020 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 03/13/2015
201511020 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 03/13/2015
201511020 368.06-00 Change in Identity, etc. (Type "F") 03/13/2015
201511020 521.00-00 Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt) 03/13/2015
201511020 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/13/2015
201511020 731.00-00 Extent of Recognition of Gain or Loss on Distribution 03/13/2015