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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201204001 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/27/2012
201204001 1223.00-00 Holding Period of Capital Assets 01/27/2012
201204001 2601.00-00 Tax On Generation Skipping Transfers 01/27/2012
201203035 412.06-00 Minimum Funding Waiver 01/20/2012
201203034 408.03-00 Rollover Contributions 01/20/2012
201203033 401.06-01 In General 01/20/2012
201203032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/20/2012
201203031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/20/2012
201203030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/20/2012
201203029 4945.04-04 Grants to Individuals 01/20/2012
201203028 4945.04-04 Grants to Individuals 01/20/2012
201203027 4945.04-04 Grants to Individuals 01/20/2012
201203026 4945.04-04 Grants to Individuals 01/20/2012
201203025 501.32-00 Income Inures v. does Not Inure to Private Individual 01/20/2012
201203025 501.32-01 Distribution of Assets to Private Individuals 01/20/2012
201203025 501.33-00 Private v. Public Interest Served 01/20/2012
201203024 501.03-30 Organizational and Operational Tests 01/20/2012
201203024 501.32-00 Income Inures v. does Not Inure to Private Individual 01/20/2012
201203024 501.33-00 Private v. Public Interest Served 01/20/2012
201203023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/20/2012
201203022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/20/2012
201203021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/20/2012
201203020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/20/2012
201203019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/20/2012
201203018 501.06-01 Performance of Particular Services for Members 01/20/2012
Official Adobe Website