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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201131028 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 08/05/2011
201131028 501.09-01 Permissible Benefits 08/05/2011
201131027 509.02-02 Supporting Organizations 08/05/2011
201131027 509.03-00 Continuation of Private Foundation Status 08/05/2011
201131026 501.32-00 Income Inures v. does Not Inure to Private Individual 08/05/2011
201131026 501.33-00 Private v. Public Interest Served 08/05/2011
201131026 501.03-30 Organizational and Operational Tests 08/05/2011
201131026 501.30-01 Closely Controlled Organizations 08/05/2011
201131025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/05/2011
201131025 501.03-08 Educational Organizations 08/05/2011
201131025 501.33-00 Private v. Public Interest Served 08/05/2011
201131024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/05/2011
201131023 954.02-05 Sale or Exchange of Property 08/05/2011
201131022 1362.01-03 Late Elections 08/05/2011
201131021 1362.01-03 Late Elections 08/05/2011
201131020 9100.22-00 Extension of Time for Making Certain Elections; Other 08/05/2011
201131020 9114.03-06 U.S. Income Tax Treaties; Canada 08/05/2011
201131019 1295.02-02 Retroactive Elections 08/05/2011
201131018 1295.02-02 Retroactive Elections 08/05/2011
201131017 9100.22-00 Other 08/05/2011
201131017 9114.03-06 Canada 08/05/2011
201131016 1502.75-00 Filing Requirements 08/05/2011
201131016 9100.20-00 Section 1502; Election to File Consolidated Return 08/05/2011
201131015 1362.04-00 Inadvertent Terminations 08/05/2011
201131014 2601.04-03 Amendments to Wills or Revocable Trusts 08/05/2011

Official Adobe Website