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
200624068 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/16/2006
200624067 263A.04-04 Administrative, Service, or Support Activities Allocation Methods 06/16/2006
200624066 471.03-02 Discounts 06/16/2006
200624066 472.01-01 Adjustments Incident to Change 06/16/2006
200624066 263A.03-01 Direct Costs 06/16/2006
200624065 61.44-03 Interest 06/16/2006
200624065 163.00-00 Interest 06/16/2006
200624065 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 06/16/2006
200624064 7701.00-00 Definitions 06/16/2006
200624064 9100.00-00 Extension of Time for Making Certain Elections 06/16/2006
200624063 856.00-00 Definition of Real Estate Investment Trust 06/16/2006
200624062 42.00-00 Low-Income Housing Credit 06/16/2006
200624062 42.02-00 Applicable Percentage 06/16/2006
200624061 9100.09-00 Section 442; Accounting Periods 06/16/2006
200624060 1362.01-03 Late Elections 06/16/2006
200624059 127.00-00 Educational Assistance Programs 06/16/2006
200624058 1362.01-03 Late Elections 06/16/2006
200624057 7701.00-00 Definitions 06/16/2006
200624057 9100.00-00 Extension of Time for Making Certain Elections 06/16/2006
200624056 7701.00-00 Definitions 06/16/2006
200624056 9100.00-00 Extension of Time for Making Certain Elections 06/16/2006
200624055 7701.00-00 Definitions 06/16/2006
200624055 9100.00-00 Extension of Time for Making Certain Elections 06/16/2006
200624054 7701.00-00 Definitions 06/16/2006
200624054 9100.00-00 Extension of Time for Making Certain Elections 06/16/2006