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
201316001 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201315037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/12/2013
201315036 408.03-00 Rollover Contributions 04/12/2013
201315035 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/12/2013
201315034 408.03-00 Rollover Contributions 04/12/2013
201315033 4945.04-04 Grants to Individuals 04/12/2013
201315032 4945.04-04 Grants to Individuals 04/12/2013
201315031 4942.00-00 Taxes on Failure to Distribute Income 04/12/2013
201315030 501.07-00 Social Clubs 04/12/2013
201315030 501.07-03 Leases or Sales of Club Property 04/12/2013
201315029 501.32-00 Income Inures v. does Not Inure to Private Individual 04/12/2013
201315029 501.32-01 Distribution of Assets to Private Individuals 04/12/2013
201315029 501.33-00 Private v. Public Interest Served 04/12/2013
201315028 501.33-01 Trustees Serve Private Interest 04/12/2013
201315027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/12/2013
201315026 708.00-00 Continuation of Partnership 04/12/2013
201315025 6212.02-04 Last Known Address 04/12/2013
201315024 6229.00-00 Period of Limitations for Making Assessments 04/12/2013
201315023 6521.01-01 Offsets 04/12/2013
201315022 9115.00-00 (Effective October 1, 1979) Bankruptcy Code (See Also 9104.00-00) 04/12/2013
201315021 368.05-00 Recapitalization (Type "E") 04/12/2013
201315020 368.05-00 Recapitalization (Type "E") 04/12/2013
201315019 1504.01-00 Affiliated Group v. Not an Affiliated Group 04/12/2013
201315018 6426.04-00 Alternative Fuel Mixture Credit 04/12/2013
201315017 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 04/12/2013
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