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
Number 201123047 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 06/10/2011
Number 201123046 UILC 6104.00-00 Subject Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) Release Date 06/10/2011
Number 201123045 UILC 512.00-00 Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) Release Date 06/10/2011
Number 201123045 UILC 513.00-00 Subject Unrelated v. Not Unrelated Trade or Business Release Date 06/10/2011
Number 201123045 UILC 513.04-00 Subject Sales and Service to Public Release Date 06/10/2011
Number 201123044 UILC 512.04-00 Subject Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) Release Date 06/10/2011
Number 201123044 UILC 1221.00-00 Subject Capital Asset v. Not a Capital Asset Release Date 06/10/2011
Number 201123044 UILC 1222.01-00 Subject Short-Term v. Long-Term Capital Gains and Losses Release Date 06/10/2011
Number 201123044 UILC 1234.00-00 Subject Option to Buy or Sell Release Date 06/10/2011
Number 201123043 UILC 512.04-00 Subject Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) Release Date 06/10/2011
Number 201123043 UILC 1221.00-00 Subject Capital Asset v. Not a Capital Asset Release Date 06/10/2011
Number 201123043 UILC 1222.01-00 Subject Short-Term v. Long-Term Capital Gains and Losses Release Date 06/10/2011
Number 201123043 UILC 1234.00-00 Subject Option to Buy or Sell Release Date 06/10/2011
Number 201123042 UILC 512.04-00 Subject Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) Release Date 06/10/2011
Number 201123042 UILC 1221.00-00 Subject Capital Asset v. Not a Capital Asset Release Date 06/10/2011
Number 201123042 UILC 1222.01-00 Subject Short-Term v. Long-Term Capital Gains and Losses Release Date 06/10/2011
Number 201123042 UILC 1234.00-00 Subject Option to Buy or Sell Release Date 06/10/2011
Number 201123041 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 06/10/2011
Number 201123040 UILC 501.19-00 Subject Organization of Past or Present Armed Forces Members Release Date 06/10/2011
Number 201123039 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 06/10/2011
Number 201123038 UILC 501.12-02 Subject Mutual or Cooperative Telephone Companies Release Date 06/10/2011
Number 201123037 UILC 501.12-03 Subject Mutual or Cooperative Electric Companies Release Date 06/10/2011
Number 201123036 UILC 501.03-28 Subject Testing for Public Safety Release Date 06/10/2011
Number 201123036 UILC 509.01-01 Subject Private Foundation Release Date 06/10/2011
Number 201123036 UILC 512.00-00 Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) Release Date 06/10/2011