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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201702042 501.36-00 Business Activities 01/13/2017
201702041 501.36-00 Business Activities 01/13/2017
201702041 501.36-01 Section 501(c)(3) Organizations 01/13/2017
201702040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2017
201702039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2017
201702038 4945.04-04 Grants to Individuals 01/13/2017
201702037 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/13/2017
201702037 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/13/2017
201702036 861.09-00 Allocation and Apportionment of Interest Expense (In General) 01/13/2017
201702036 861.09-06 Asset Method of Apportionment 01/13/2017
201702036 861.09-07 Fair Market Value Method 01/13/2017
201702035 1502.13-00 Intercompany Transactions 01/13/2017
201702035 197.00-00 Amortization of Goodwill & Certain Other Intangibles 01/13/2017
201702035 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 01/13/2017
201702035 267.07-00 Special Rules Applicable to Controlled Groups: In General 01/13/2017
201702035 267.07-02 Deferral of Loss from Sale or Exchange Between Members 01/13/2017
201702035 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 01/13/2017
201702035 338.02-00 Qualified Stock Purchase 01/13/2017
201702035 338.09-00 Purchase from Related Corporation 01/13/2017
201702035 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 01/13/2017
201702035 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/13/2017
201702035 355.01-00 Spin-Off 01/13/2017
201702035 355.03-00 Active Business 01/13/2017
201702035 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 01/13/2017
201702035 368.00-00 Definitions Relating to Corpor 01/13/2017