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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Number UILC Subject Release Date
201143025 4945.04-04 Grants to Individuals 10/28/2011
201143024 4945.04-04 Grants to Individuals 10/28/2011
201143023 501.03-30 Organizational and Operational Tests 10/28/2011
201143023 501.32-00 Income Inures v. does Not Inure to Private Individual 10/28/2011
201143023 501.33-00 Private v. Public Interest Served 10/28/2011
201143022 501.03-02 Foundations 10/28/2011
201143022 4945.04-04 Grants to Individuals 10/28/2011
201143022 4945.04-05 Grants to Organizations 10/28/2011
201143022 4945.04-06 Expenditure Responsibility 10/28/2011
201143021 501.12-03 Mutual or Cooperative Electric Companies 10/28/2011
201143020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/28/2011
201143020 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 10/28/2011
201143020 501.03-30 Organizational and Operational Tests 10/28/2011
201143020 501.33-00 Private v. Public Interest Served 10/28/2011
201143019 4161.02-00 Bows and Arrows 10/28/2011
201143019 4218.02-00 Business or Personal Use 10/28/2011
201143018 170.10-02 Corporations 10/28/2011
201143018 860E.00-00 Treatment of Income in Excess of Daily Accruals on Residual Interests 10/28/2011
201143018 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 10/28/2011
201143017 9100.22-00 Other 10/28/2011
201143017 382.12-13 Election Out 10/28/2011
201143016 901.01-04 Dual Capacity Taxpayers 10/28/2011
201143015 9100.20-00 Section 1502; Election to File Consolidated Return 10/28/2011
201143015 1502.75-00 Filing Requirements 10/28/2011
201143014 351.00-00 Transfer to Corporation Controlled by Transferor 10/28/2011
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