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
201218019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/2012
201218018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/04/2012
201218017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/2012
201218016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/2012
201218016 501.03-32 Cooperative Hospital Service Organizations 05/04/2012
201218016 501.27-00 Cooperative Hospital Service Organizations 05/04/2012
201218015 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/04/2012
201218014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/04/2012
201218013 6103.01-00 General Rule 05/04/2012
201218012 6223.00-00 Notice to Partners of Proceedings 05/04/2012
201218011 108.00-00 Income From Discharge of Indebtedness 05/04/2012
201218010 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 05/04/2012
201218009 1362.00-00 Election by Small Business Corporation 05/04/2012
201218008 1362.00-00 Election by Small Business Corporation 05/04/2012
201218007 856.00-00 Definition of Real Estate Investment Trust 05/04/2012
201218007 9100.00-00 Extension of Time for Making Certain Elections 05/04/2012
201218006 9100.01-00 Section 42; Low-Income Housing Credit 05/04/2012
201218006 42.00-00 Low-Income Housing Credit 05/04/2012
201218005 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/04/2012
201218005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/04/2012
201218005 9100.00-00 Extension of Time for Making Certain Elections 05/04/2012
201218004 1361.01-04 More than One Class of Stock 05/04/2012
201218003 2601.00-00 Tax On Generation Skipping Transfers 05/04/2012
201218002 2601.00-00 Tax On Generation Skipping Transfers 05/04/2012
201218001 2601.00-00 Tax On Generation Skipping Transfers 05/04/2012