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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201007064 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/19/2010
201007064 4942.00-00 Taxes on Failure to Distribute Income 02/19/2010
201007064 4945.00-00 Excise Taxes on Taxable Expenditures 02/19/2010
201007064 4946.00-00 Definitions and Special Rules 02/19/2010
201007063 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/19/2010
201007062 4943.04-01 Taxable Period 02/19/2010
201007061 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/19/2010
201007060 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/19/2010
201007060 501.03-08 Educational Organizations 02/19/2010
201007060 501.35-00 "Exclusively" Test 02/19/2010
201007060 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 02/19/2010
201007060 503.03-00 Future Status of Organizations Denied Exemption 02/19/2010
201007059 6330.00-00 Collection Due Process - Levy 02/19/2010
201007058 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/19/2010
201007057 6230.01-00 Coordination with Deficiency Proceedings 02/19/2010
201007056 6229.03-01 6 Years for 3 Years 02/19/2010
201007055 6231.01-00 Partnerships 02/19/2010
201007054 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 02/19/2010
201007053 61.00-00 Gross Income v. Not Gross Income 02/19/2010
201007052 302.00-00 Distributions in Redemption of Stock 02/19/2010
201007051 302.00-00 Distributions in Redemption of Stock 02/19/2010
201007050 355.05-00 Control 02/19/2010
201007049 1362.01-03 Late Elections 02/19/2010
201007048 9100.00-00 Extension of Time for Making Certain Elections 02/19/2010
201007048 856.00-00 Definition of Real Estate Investment Trust 02/19/2010

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