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
201333020 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 08/16/2013
201333020 4943.01-00 Initial 5% Tax on Excess Holdings 08/16/2013
201333020 4944.01-00 Initial 5% Tax on Investments 08/16/2013
201333019 501.07-00 Social Clubs 08/16/2013
201333018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/16/2013
201333017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/16/2013
201333016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/16/2013
201333015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/16/2013
201333014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2013
201333014 501.03-05 Corporations 08/16/2013
201333014 501.16-00 Organized to Finance Crop Operations 08/16/2013
201333014 521.00-00 Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt) 08/16/2013
201333013 982.00-00 Admissibility of Documentation Maintained in Foreign Countries 08/16/2013
201333012 165.06-00 Worthless Securities 08/16/2013
201333011 1033.00-00 Involuntary Conversion 08/16/2013
201333010 1033.00-00 Involuntary Conversion 08/16/2013
201333009 9999.00-00 Miscellaneous Issues 08/16/2013
201333008 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 08/16/2013
201333008 1366.00-00 Pass-Thru of Items to Shareholders 08/16/2013
201333007 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 08/16/2013
201333007 332.00-00 Complete Liquidation of Subsidiaries 08/16/2013
201333007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/16/2013
201333007 351.00-00 Transfer to Corporation Controlled by Transferor 08/16/2013
201333007 351.01-00 Control v. No Control by Transferor 08/16/2013
201333007 368.01-00 Statutory Merger or Consolidation (Type "A") 08/16/2013
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