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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200532056 501.07-00 Social Clubs 08/12/2005
200532056 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 08/12/2005
200532055 4941.04-00 Definition of Self-Dealing 08/12/2005
200532054 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/12/2005
200532053 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/12/2005
200532052 501.03-27 Student, Faculty, and Alumni Groups; Fraternities and Sororities 08/12/2005
200532052 501.03-30 Organizational and Operational Tests 08/12/2005
200532052 501.03-31 Limitation of Beneficiaries 08/12/2005
200532052 501.07-00 Social Clubs 08/12/2005
200532051 501.03-20 Religious Organizations 08/12/2005
200532050 4945.04-04 Grants to Individuals 08/12/2005
200532049 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 08/12/2005
200532049 2053.07-00 Attorneys' Fees 08/12/2005
200532049 2041.03-00 General Power v. Not a General Power 08/12/2005
200532048 162.26-00 Capital v. Expense 08/12/2005
200532047 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 08/12/2005
200532047 362.00-00 Basis to Corporations 08/12/2005
200532047 465.00-00 Deductions Limited to Amount at Risk 08/12/2005
200532047 988.00-00 Treatment of Certain Foreign Currency Transactions 08/12/2005
200532046 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 08/12/2005
200532046 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 08/12/2005
200532045 6602.00-00 Interest on Erroneous Refund Recoverable by Suit (Interest v. No Interest Imposed) 08/12/2005
200532045 6404.04-02 Erroneous Refund Check 08/12/2005
200532044 901.02-00 Amount Allowed 08/12/2005
200532043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005