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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201408001 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 02/21/2014
201407031 408.03-00 Rollover Contributions 02/14/2014
201407031 408.03-00 ADMINISTRATION: Authority of officers of Internal Revenue 02/14/2014
201407030 408.03-00 Rollover Contributions 02/14/2014
201407029 408.03-00 Rollover Contributions 02/14/2014
201407028 408.03-00 Rollover Contributions 02/14/2014
201407027 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/14/2014
201407026 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/14/2014
201407025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2014
201407024 501.07-00 Social Clubs 02/14/2014
201407023 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/14/2014
201407023 4943.00-00 Excise Taxes on Excess Business Holdings 02/14/2014
201407022 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/14/2014
201407021 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/14/2014
201407021 4943.00-00 Excise Taxes on Excess Business Holdings 02/14/2014
201407020 501.33-00 Private v. Public Interest Served 02/14/2014
201407020 501.35-00 "Exclusively" Test 02/14/2014
201407020 501.36-04 Fund Raising (See also 0512.06-00) 02/14/2014
201407019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2014
201407019 501.33-00 Private v. Public Interest Served 02/14/2014
201407019 501.36-00 Business Activities 02/14/2014
201407018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2014
201407017 501.03-30 Organizational and Operational Tests 02/14/2014
201407016 501.03-30 Organizational and Operational Tests 02/14/2014
201407015 501.03-30 Organizational and Operational Tests 02/14/2014