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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201234030 501.32-00 Income Inures v. does Not Inure to Private Individual 08/24/2012
201234030 501.33-00 Private v. Public Interest Served 08/24/2012
201234030 501.36-01 Section 501(c)(3) Organizations 08/24/2012
201234029 501.33-00 Private v. Public Interest Served 08/24/2012
201234029 501.32-01 Distribution of Assets to Private Individuals 08/24/2012
201234029 501.36-00 Business Activities 08/24/2012
201234028 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/24/2012
201234028 501.04-07 Homeowners Association 08/24/2012
201234027 263.14-00 Allocation Between Capital Expenditure and Expense 08/24/2012
201234026 263.14-00 Allocation Between Capital Expenditure and Expense 08/24/2012
201234025 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 08/24/2012
201234025 6721.01-00 Failure v. No Failure 08/24/2012
201234024 179.01-00 Section 179 Property 08/24/2012
201234023 9100.22-00 Other 08/24/2012
201234023 1502.21-00 Consolidated Net Operating Loss Deduction 08/24/2012
201234022 1362.01-03 Late Elections 08/24/2012
201234021 9100.00-00 Extension of Time for Making Certain Elections 08/24/2012
201234020 47.00-00 Rehabilitation Credit 08/24/2012
201234020 9100.00-00 Extension of Time for Making Certain Elections 08/24/2012
201234019 1362.01-03 Late Elections 08/24/2012
201234018 1031.00-00 Exchange of Property Held for Productive Use or Investment 08/24/2012
201234018 1382.00-00 Taxable Income of Cooperatives 08/24/2012
201234018 1388.00-00 Definitions; Special Rules 08/24/2012
201234017 6011.01-00 Disclosure of Reportable Transactions 08/24/2012
201234017 9300.12-00 (blank) 08/24/2012