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
201222053 408.03-00 Rollover Contributions 06/01/2012
201222052 414.08-00 Church Plan 06/01/2012
201222051 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/01/2012
201222050 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 06/01/2012
201222049 501.07-00 Social Clubs 06/01/2012
201222048 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2012
201222047 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2012
201222046 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2012
201222045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2012
201222044 501.35-00 "Exclusively" Test 06/01/2012
201222044 501.03-30 Organizational and Operational Tests 06/01/2012
201222043 501.05-00 Labor Organizations 06/01/2012
201222043 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/01/2012
201222042 509.02-02 Supporting Organizations 06/01/2012
201222042 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/01/2012
201222041 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 06/01/2012
201222041 509.02-01 Publicly Supported Organizations 06/01/2012
201222040 509.02-02 Supporting Organizations 06/01/2012
201222040 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/01/2012
201222039 6229.02-00 Extension by Agreement 06/01/2012
201222038 9999.98-00 Not Able to Identify Under Present List 06/01/2012
201222038 7121.00-00 Closing Agreements 06/01/2012
201222037 108.03-01 Partnership 06/01/2012
201222036 460.05-01 Unique Items 06/01/2012
201222035 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 06/01/2012