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
200843040 4942.00-00 Taxes on Failure to Distribute Income 10/24/2008
200843040 4943.00-00 Excise Taxes on Excess Business Holdings 10/24/2008
200843040 4944.00-00 Excise Tax on "Jeopardizing" Investments 10/24/2008
200843040 4945.00-00 Excise Taxes on Taxable Expenditures 10/24/2008
200843039 501.29-00 Dedication of Assets to an Exempt Organization 10/24/2008
200843038 501.29-00 Dedication of Assets to an Exempt Organization 10/24/2008
200843037 501.29-00 Dedication of Assets to an Exempt Organization 10/24/2008
200843036 514.01-00 Rent and Deductions 10/24/2008
200843036 514.06-00 Definitions--Debt-Financed Property 10/24/2008
200843035 501.06-01 Performance of Particular Services for Members 10/24/2008
200843034 501.06-01 Performance of Particular Services for Members 10/24/2008
200843033 501.04-03 Political Activities Organizations 10/24/2008
200843032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/24/2008
200843032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/24/2008
200843032 501.03-20 Religious Organizations 10/24/2008
200843032 501.03-30 Organizational and Operational Tests 10/24/2008
200843032 501.32-00 Income Inures v. does Not Inure to Private Individual 10/24/2008
200843032 501.33-00 Private v. Public Interest Served 10/24/2008
200843032 501.33-01 Trustees Serve Private Interest 10/24/2008
200843032 504.50-00 Denial of Exemption 10/24/2008
200843031 263A.03-04 Costs Not Capitalized 10/24/2008
200843031 263A.06-05 Rules for Changing a Method of Accounting 10/24/2008
200843031 263A.07-00 Change in Method of Accounting under Section 263A 10/24/2008
200843031 446.04-00 Change of Methods (Permissible v. Not Permissible) 10/24/2008
200843031 446.04-05 Consent--Form, Time, etc., Requirements 10/24/2008
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