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
200712004 6041.03-00 Fixed or Determinable Gains, Profits, or Income 03/23/2007
200712004 6041.05-00 Payments Specifically Included 03/23/2007
200712004 6045.00-00 Returns of Brokers 03/23/2007
200712004 6049.01-00 Reportable Interest 03/23/2007
200712003 9100.22-00 Other 03/23/2007
200712003 1503.04-04 Dual Resident Corporation 03/23/2007
200712002 7704.03-00 Qualifying Income 03/23/2007
200712001 1361.00-00 Definitions 03/23/2007
200711041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/16/2007
200711040 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/16/2007
200711039 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711038 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711036 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/16/2007
200711035 509.03-00 Continuation of Private Foundation Status 03/16/2007
200711034 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711033 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711032 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711031 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711030 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/16/2007
200711029 513.01-00 Trusts 03/16/2007
200711029 664.03-02 Charitable Remainder Unitrust 03/16/2007
200711028 513.01-00 Trusts 03/16/2007
200711028 664.03-02 Charitable Remainder Unitrust 03/16/2007