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
200821037 501.03-30 Organizational and Operational Tests 05/23/2008
200821037 501.36-00 Business Activities 05/23/2008
200821037 501.36-01 Section 501(c)(3) Organizations 05/23/2008
200821037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/23/2008
200821036 514.00-00 Unrelated Debt-Financed Income 05/23/2008
200821036 514.06-00 Definitions--Debt-Financed Property 05/23/2008
200821035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/23/2008
200821034 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/23/2008
200821033 3231.01-00 Employers v. Not Employers 05/23/2008
200821032 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/23/2008
200821032 163.00-00 Interest 05/23/2008
200821032 167.15-03 Equitable Ownership and Financing Arrangements 05/23/2008
200821031 147.00-00 Other Requirements Applicable to Certain Private Activity Bonds 05/23/2008
200821031 147.06-00 Public Approval Requirement 05/23/2008
200821030 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/23/2008
200821030 9100.00-00 Extension of Time for Making Certain Elections 05/23/2008
200821029 9100.01-00 Section 42; Low-Income Housing Credit 05/23/2008
200821029 42.00-00 Low-Income Housing Credit 05/23/2008
200821028 9100.01-00 Section 42; Low-Income Housing Credit 05/23/2008
200821028 42.00-00 Low-Income Housing Credit 05/23/2008
200821027 9100.01-00 Section 42; Low-Income Housing Credit 05/23/2008
200821027 42.00-00 Low-Income Housing Credit 05/23/2008
200821026 7701.00-00 Definitions 05/23/2008
200821026 9100.00-00 Extension of Time for Making Certain Elections 05/23/2008
200821025 263.16-00 Election to Deduct or Capitalize Certain Expenditures 05/23/2008
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