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
201433022 4943.00-00 Excise Taxes on Excess Business Holdings 08/15/2014
201433021 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/15/2014
201433021 4943.00-00 Excise Taxes on Excess Business Holdings 08/15/2014
201433020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/15/2014
201433020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/15/2014
201433020 501.03-08 Educational Organizations 08/15/2014
201433020 501.03-14 Literary Organizations 08/15/2014
201433020 501.32-00 Income Inures v. does Not Inure to Private Individual 08/15/2014
201433020 501.33-00 Private v. Public Interest Served 08/15/2014
201433020 501.36-00 Business Activities 08/15/2014
201433020 501.36-03 Publishing Activities, Radio, Television, etc. 08/15/2014
201433019 501.32-00 Income Inures v. does Not Inure to Private Individual 08/15/2014
201433019 501.33-00 Private v. Public Interest Served 08/15/2014
201433019 501.35-00 "Exclusively" Test 08/15/2014
201433018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/15/2014
201433018 501.03-32 Cooperative Hospital Service Organizations 08/15/2014
201433017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/15/2014
201433017 501.30-00 Control of Corporation 08/15/2014
201433016 6041.10-00 Bingo, Keno, and Slot Machine Winnings 08/15/2014
201433016 6041.10-00 Gross Income v. Not 501.00-00|Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/15/2014
201433016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/15/2014
201433016 501.03-30 Organizational and Operational Tests 08/15/2014
201433015 6041.10-00 Bingo, Keno, and Slot Machine Winnings 08/15/2014
201433015 61.00-00 Gross Income v. Not Gross Income 08/15/2014
201433014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/15/2014