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
202033006 501.33-00 Private v. Public Interest Served 08/14/2020
202033006 501.35-00 "Exclusively" Test 08/14/2020
202033005 355.01-01 Split-Off 08/14/2020
202033005 355.03-00 Active Business 08/14/2020
202033005 355.07-00 Continuity of Interest 08/14/2020
202033004 9100.00-00 Extension of Time for Making Certain Elections 08/14/2020
202033003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/14/2020
202033003 355.01-02 Split-Up 08/14/2020
202033003 368.00-00 Definitions Relating to Corporate Reorganizations 08/14/2020
202033003 368.04-00 Assets for Control of Transferee (Type "D") 08/14/2020
202033002 168.24-01 Normalization Rules 08/14/2020
202033001 42.00-00 Low-Income Housing Credit 08/14/2020
202033001 9100.01-00 Section 42; Low-Income Housing Credit 08/14/2020
202033000 6110.00-00 Index for Public Inspection of Written Determination 08/14/2020
202032010 408.03-00 Rollover Contributions 08/07/2020
202032009 408.03-00 Rollover Contributions 08/07/2020
202032008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/07/2020
202032008 501.03-05 Corporations 08/07/2020
202032008 501.31.00 Proof of Exemption 08/07/2020
202032008 501.33-00 Private v. Public Interest Served 08/07/2020
202032008 501.35-00 "Exclusively" Test 08/07/2020
202032007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/07/2020
202032007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/07/2020
202032007 501.35-00 "Exclusively" Test 08/07/2020
202032007 501.36-00 Business Activities 08/07/2020
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