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
200524024 501.03-20 Religious Organizations 06/17/2005
200524024 501.03-30 Organizational and Operational Tests 06/17/2005
200524023 4940.02-00 Computation of Net Investment Income 06/17/2005
200524023 4941.04-00 Definition of Self-Dealing 06/17/2005
200524023 4942.03-05 Qualifying Distribution 06/17/2005
200524023 4944.05-00 Definitions 06/17/2005
200524023 507.00-00 Termination of Private Foundation Status 06/17/2005
200524022 1362.01-03 Late Elections 06/17/2005
200524021 1362.01-03 Late Elections 06/17/2005
200524020 1362.01-03 Late Elections 06/17/2005
200524019 367.03-06 Transfer of Stock Subject to a Five-Year Gain Recognition Agreement 06/17/2005
200524019 367.03-13 Treatment of Subsequent Disposition of Stock of Transferee 06/17/2005
200524019 367.10-04 Distribution of Stock Described in Section 355 06/17/2005
200524018 754.02-00 Timeliness of Election 06/17/2005
200524018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/17/2005
200524017 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 06/17/2005
200524017 3121.01-00 Wages 06/17/2005
200524016 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 06/17/2005
200524015 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/17/2005
200524015 115.00-00 Income of States, Municipalities, etc. 06/17/2005
200524015 141.00-00 Private Activity Bond; Qualified Bond 06/17/2005
200524014 664.03-02 Charitable Remainder Unitrust 06/17/2005
200524014 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 06/17/2005
200524014 170.00-00 Charitable, Etc. Contributions and Gifts 06/17/2005
200524013 664.00-00 Charitable Remainder Trusts 06/17/2005