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
201407028 408.03-00 Rollover Contributions 02/14/2014
201407027 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/14/2014
201407026 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/14/2014
201407025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2014
201407024 501.07-00 Social Clubs 02/14/2014
201407023 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/14/2014
201407023 4943.00-00 Excise Taxes on Excess Business Holdings 02/14/2014
201407022 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/14/2014
201407021 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/14/2014
201407021 4943.00-00 Excise Taxes on Excess Business Holdings 02/14/2014
201407020 501.33-00 Private v. Public Interest Served 02/14/2014
201407020 501.35-00 "Exclusively" Test 02/14/2014
201407020 501.36-04 Fund Raising (See also 0512.06-00) 02/14/2014
201407019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2014
201407019 501.33-00 Private v. Public Interest Served 02/14/2014
201407019 501.36-00 Business Activities 02/14/2014
201407018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2014
201407017 501.03-30 Organizational and Operational Tests 02/14/2014
201407016 501.03-30 Organizational and Operational Tests 02/14/2014
201407015 501.03-30 Organizational and Operational Tests 02/14/2014
201407014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/14/2014
201407013 6011.06-01 Magnetic Media 02/14/2014
201407012 9100.20-00 Section 1502; Election to File Consolidated Return 02/14/2014
201407012 1502.75-00 Filing Requirements 02/14/2014
201407011 856.00-00 Definition of Real Estate Investment Trust 02/14/2014