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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Number UILC Subject Release Date
201110008 1362.01-03 Late Elections 03/11/2011
201110007 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 03/11/2011
201110006 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 03/11/2011
201110005 9100.00-00 Extension of Time for Making Certain Elections 03/11/2011
201110005 2642.00-00 Inclusion Ratio 03/11/2011
201110004 9100.00-00 Extension of Time for Making Certain Elections 03/11/2011
201110004 2642.00-00 Inclusion Ratio 03/11/2011
201110003 1362.04-00 Inadvertent Terminations 03/11/2011
201110002 9100.00-00 Extension of Time for Making Certain Elections 03/11/2011
201110001 1362.04-00 Inadvertent Terminations 03/11/2011
201110001 1362.02-03 Passive Investment Income 03/11/2011
201109030 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 03/04/2011
201109029 501.03-30 Organizational and Operational Tests 03/04/2011
201109029 501.32-00 Income Inures v. does Not Inure to Private Individual 03/04/2011
201109029 501.33-00 Private v. Public Interest Served 03/04/2011
201109028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/04/2011
201109027 1402.00-00 Definitions 03/04/2011
201109026 6231.07-00 Tax Matters Partner 03/04/2011
201109025 3121.04-01 Common Law Tests 03/04/2011
201109024 6231.03-00 Partnership Item 03/04/2011
201109023 6223.00-00 Notice to Partners of Proceedings 03/04/2011
201109022 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 03/04/2011
201109021 6231.05-00 Affected Item 03/04/2011
201109020 6231.05-00 Affected Item 03/04/2011
201109019 6231.07-00 Tax Matters Partner 03/04/2011
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