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
200601038 6033.01-00 Exempt v. Non Exempt From Filing 01/06/2006
200601037 6033.01-00 Exempt v. Non Exempt From Filing 01/06/2006
200601036 6033.01-00 Exempt v. Non Exempt From Filing 01/06/2006
200601035 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/06/2006
200601034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/06/2006
200601033 512.01-01 Rents and Royalties 01/06/2006
200601032 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/06/2006
200601032 501.06-01 Performance of Particular Services for Members 01/06/2006
200601032 501.06-02 Conduct of Business for Profit 01/06/2006
200601031 501.12-02 Mutual or Cooperative Telephone Companies 01/06/2006
200601030 501.03-08 Educational Organizations 01/06/2006
200601030 501.03-21 Research Organizations 01/06/2006
200601030 501.03-24 Scientific Organizations 01/06/2006
200601029 165.00-00 Deductions For Losses 01/06/2006
200601028 3231.01-00 Employers v. Not Employers 01/06/2006
200601027 3231.01-00 Employers v. Not Employers 01/06/2006
200601026 3231.01-00 Employers v. Not Employers 01/06/2006
200601025 3231.01-00 Employers v. Not Employers 01/06/2006
200601024 664.03-02 Charitable Remainder Unitrust 01/06/2006
200601023 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 01/06/2006
200601022 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 01/06/2006
200601021 142.04-00 Qualified Residential Rental Project 01/06/2006
200601020 168.31-00 Property on Indian Reservations 01/06/2006
200601019 168.31-00 Property on Indian Reservations 01/06/2006
200601018 1362.01-03 Late Elections 01/06/2006