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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201124029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/17/2011
201124028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/17/2011
201124027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/17/2011
201124026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/17/2011
201124025 501.36-00 Business Activities 06/17/2011
201124024 509.02-02 Supporting Organizations 06/17/2011
201124023 860.04-00 Determination 06/17/2011
201124022 7605.01-00 Restrictions on Examination of Taxpayer 06/17/2011
201124021 6402.04-00 Requirement That a Claim Be Filed 06/17/2011
201124021 6402.04-01 Timing 06/17/2011
201124020 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/17/2011
201124019 7602.03-00 Defense to Compliance - Other 06/17/2011
201124018 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 06/17/2011
201124018 382.12-00 Operating Rules 06/17/2011
201124018 382.12-06 Fluctuation in Value 06/17/2011
201124017 7701.00-00 Definitions 06/17/2011
201124016 7701.00-00 Definitions 06/17/2011
201124016 9100.00-00 Extension of Time for Making Certain Elections 06/17/2011
201124016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011
201124015 7701.00-00 Definitions 06/17/2011
201124015 9100.00-00 Extension of Time for Making Certain Elections 06/17/2011
201124015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011
201124014 7701.00-00 Definitions 06/17/2011
201124014 9100.00-00 Extension of Time for Making Certain Elections 06/17/2011
201124014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011

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