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
201445015 509.02-01 Publicly Supported Organizations 11/07/2014
201445015 513.00-00 Unrelated v. Not Unrelated Trade or Business 11/07/2014
201445014 501.03-08 Educational Organizations 11/07/2014
201445013 501.03-02 Foundations 11/07/2014
201445012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/07/2014
201445011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/07/2014
201445010 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 11/07/2014
201445010 199.03-05 Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition 11/07/2014
201445009 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 11/07/2014
201445008 332.00-00 Complete Liquidation of Subsidiaries 11/07/2014
201445008 355.01-00 Spin-Off 11/07/2014
201445008 355.09-00 Distributions Within a Consolidated Group 11/07/2014
201445008 368.04-00 Assets for Control of Transferee (Type "D") 11/07/2014
201445008 368.06-00 Change in Identity, etc. (Type "F") 11/07/2014
201445007 54F.00-00 Qualified School Construction Bonds 11/07/2014
201445006 1295.02-02 Retroactive Elections 11/07/2014
201445005 1295.02-02 Retroactive Elections 11/07/2014
201445004 1362.04-00 Inadvertent Terminations 11/07/2014
201445003 1362.04-00 Inadvertent Terminations 11/07/2014
201445002 103.02-01 Political Subdivisions 11/07/2014
201445002 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 11/07/2014
201445001 1362.04-00 Inadvertent Terminations 11/07/2014
201445000 6110.00-00 Index for Public Inspection of Written Determination 11/07/2014
201444046 408.03-00 Rollover Contributions 10/31/2014
201444045 408.03-00 Rollover Contributions 10/31/2014