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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201809008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/02/2018
201809007 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/02/2018
201809006 1295.02-02 Retroactive Elections 03/02/2018
201809005 1382.02-00 Patronage Dividends 03/02/2018
201809005 1388.00-00 Definitions; Special Rules 03/02/2018
201809004 9100.00-00 Extension of Time for Making Certain Elections 03/02/2018
201809003 25D.00-00 Residential Energy Efficient Property 03/02/2018
201809002 9100.22-00 Other 03/02/2018
201809002 992.02-00 Election 03/02/2018
201809001 9100.22-00 Other 03/02/2018
201809001 992.02-00 Election 03/02/2018
201809000 6110.00-00 Index for Public Inspection of Written Determination 03/02/2018
201808024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/23/2018
201808023 4945.04-04 Grants to Individuals 02/23/2018
201808022 4945.04-04 Grants to Individuals 02/23/2018
201808021 4945.04-04 Grants to Individuals 02/23/2018
201808020 501.35-00 "Exclusively" Test 02/23/2018
201808020 501.36-00 Business Activities 02/23/2018
201808019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/23/2018
201808019 501.32-00 Income Inures v. does Not Inure to Private Individual 02/23/2018
201808018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/23/2018
201808017 6212.00-00 Notice of Deficiency 02/23/2018
201808017 6212.02-00 Name and Address 02/23/2018
201808017 6212.02-01 Income and Gift Taxes 02/23/2018
201808017 6212.02-03 Estate Tax 02/23/2018