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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201414024 501.33-01 Trustees Serve Private Interest 04/04/2014
201414024 501.35-00 "Exclusively" Test 04/04/2014
201414024 501.36-01 Section 501(c)(3) Organizations 04/04/2014
201414023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/04/2014
201414022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/04/2014
201414021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/04/2014
201414020 6404.00-00 Abatements 04/04/2014
201414020 6404.04-00 Interest Assessments 04/04/2014
201414020 6404.06-00 Abatement of Interest 04/04/2014
201414019 3401.01-00 Wages Subject to Withholding 04/04/2014
201414019 3121.01-00 Wages 04/04/2014
201414018 3121.16-02 Nonqualified Deferred Compensation Plans 04/04/2014
201414017 6656.00-00 Failure to Make Deposit of Taxes (Penalty v. No Penalty) 04/04/2014
201414017 6656.01-00 Reasonable Cause v. Willful Neglect 04/04/2014
201414016 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 04/04/2014
201414016 4053.00-00 Exemptions 04/04/2014
201414015 1502.76-00 Taxable Year of Members of Group 04/04/2014
201414014 170.11-03 Inventory and Other Property 04/04/2014
201414013 1362.04-00 Inadvertent Terminations 04/04/2014
201414012 9100.00-00 Extension of Time for Making Certain Elections 04/04/2014
201414012 7701.00-00 Definitions 04/04/2014
201414012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/04/2014
201414012 1362.01-03 Late Elections 04/04/2014
201414011 1362.01-03 Late Elections 04/04/2014
201414010 1362.00-00 Election by Small Business Corporation 04/04/2014