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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
200021063 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 05/26/2000
200021063 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2000
200021029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/26/2000
200021035 1362.01-03 Late Elections 05/26/2000
200021038 1362.01-03 Late Elections 05/26/2000
200021026 1362.01-03 Late Elections 05/26/2000
200021037 1362.01-03 Late Elections 05/26/2000
200021043 351.00-00 Transfer to Corporation Controlled by Transferor 05/26/2000
200021062 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2000
200021043 368.06-00 Change in Identity, etc. (Type "F") 05/26/2000
200021062 509.00-00 Private Foundation Defined 05/26/2000
200021062 414.00-00 Definitions and Special Rules 05/26/2000
200021062 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2000
200021058 414.09-00 Certain Employee Contributions 05/26/2000
200021042 1362.01-03 Late Elections 05/26/2000
200021007 1001.02-00 Amount Realized 05/26/2000
200021020 2522.02-04 Guaranteed Annuity and Unitrust Interests 05/26/2000
200021007 2501.01-00 Gift v. Not a Gift 05/26/2000
200021007 2601.00-00 Tax On Generation Skipping Transfers 05/26/2000
200021022 355.01-00 Spin-Off 05/26/2000
200021022 368.04-00 Assets for Control of Transferee (Type "D") 05/26/2000
200021060 414.09-00 Certain Employee Contributions 05/26/2000
200020001 29.01-00 Allowance of Credit 05/19/2000
200020056 501.06-02 Conduct of Business for Profit 05/19/2000
200020041 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/19/2000