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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201736027 501.04-07 Homeowners Association 09/08/2017
201736026 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/08/2017
201736026 501.04-0 Local Associations of Employees 09/08/2017
201736025 501.03-30 Organizational and Operational Tests 09/08/2017
201736025 501.33-00 Private v. Public Interest Served 09/08/2017
201736024 501.03-30 Organizational and Operational Tests 09/08/2017
201736023 170.12-09 Substantiation 09/08/2017
201736022 72.16-01 Exception For Certain Loans 09/08/2017
201736021 6038.00-00 Information with Respect to Certain Foreign Corporations and Partnerships 09/08/2017
201736021 6038A.00-00 Information with Respect to Certain Foreign Corporations 09/08/2017
201736021 6038B.02-00 Penalty 09/08/2017
201736021 6046.00-00 Returns as to Organization or Reorganization of Foreign Corporations and as to Acquisitions of Their Stock 09/08/2017
201736021 6048.00-00 Returns as to Certain Foreign Trusts 09/08/2017
201736021 6677.00-00 Failure to File Information With Respect to Certain Foreign Trusts 09/08/2017
201736021 6679.00-00 Failure to File Returns, etc., With Respect to Foreign Corporations or Foreign Partnership 09/08/2017
201736021 9103.01-00 Authority 09/08/2017
201736020 7704.03-00 Qualifying Income 09/08/2017
201736019 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 09/08/2017
201736019 264.04-00 Key Persons 09/08/2017
201736019 7702.00-00 Life Insurance Contract Defined 09/08/2017
201736018 408.00-00 Individual Retirement Accounts 09/08/2017
201736018 408.03-00 Rollover Contributions 09/08/2017
201736018 408.06-00 Distributions 09/08/2017
201736017 2632.00-00 Special Rules for Allocation of GST Exemption 09/08/2017
201736017 2642.00-00 Inclusion Ratio 09/08/2017