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
201716051 4945.04-04 Grants to Individuals 04/21/2017
201716050 4945.04-04 Grants to Individuals 04/21/2017
201716049 501.05-01 Agriculture and Horticulture Organizations 04/21/2017
201716048 501.03-25 Social Welfare Groups (See Also 0501.04-00) 04/21/2017
201716047 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/21/2017
201716046 851.02-00 Gross Income Requirement 04/21/2017
201716045 351.14-00 Non-Qualified Preferred Stock 04/21/2017
201716044 856.04-00 Rents From Real Property 04/21/2017
201716043 856.00-00 Definition of Real Estate Investment Trust 04/21/2017
201716042 7805.00-00 Rules and Regulations 04/21/2017
201716042 851.02-00 Gross Income Requirement 04/21/2017
201716041 7805.00-00 Rules and Regulations 04/21/2017
201716041 851.02-00 Gross Income Requirement 04/21/2017
201716040 851.02-00 Gross Income Requirement 04/21/2017
201716039 851.02-00 Gross Income Requirement 04/21/2017
201716038 7805.00-00 Rules and Regulations 04/21/2017
201716038 851.02-00 Gross Income Requirement 04/21/2017
201716037 851.02-00 Gross Income Requirement 04/21/2017
201716036 7805.00-00 Rules and Regulations 04/21/2017
201716036 851.02-00 Gross Income Requirement 04/21/2017
201716035 851.02-00 Gross Income Requirement 04/21/2017
201716034 851.02-00 Gross Income Requirement 04/21/2017
201716033 7805.00-00 Rules and Regulations 04/21/2017
201716033 851.02-00 Gross Income Requirement 04/21/2017
201716032 851.02-00 Gross Income Requirement 04/21/2017