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 200847002 UILC 1362.01-03 Subject Late Elections Release Date 11/21/2008
Number 200847001 UILC 6321.00-00 Subject Lien for Taxes (Lien Right v. No Lien Right) Release Date 11/21/2008
Number 200846042 UILC 408.03-00 Subject Rollover Contributions Release Date 11/14/2008
Number 200846041 UILC 501.03-15 Subject Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) Release Date 11/14/2008
Number 200846041 UILC 501.03-22 Subject Scholarships, Endowment Funds and Trusts, Student Loans Release Date 11/14/2008
Number 200846041 UILC 509.03-00 Subject Continuation of Private Foundation Status Release Date 11/14/2008
Number 200846041 UILC 4948.00-00 Subject Special Tax Rules for Certain Foreign Organizations Release Date 11/14/2008
Number 200846040 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 11/14/2008
Number 200846039 UILC 501.03-23 Subject Schools, Colleges, etc. Release Date 11/14/2008
Number 200846039 UILC 501.07-00 Subject Social Clubs Release Date 11/14/2008
Number 200846039 UILC 501.07-06 Subject Payment of Benefits to Members Release Date 11/14/2008
Number 200846038 UILC 4943.04-01 Subject Taxable Period Release Date 11/14/2008
Number 200846037 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 11/14/2008
Number 200846036 UILC 501.03-05 Subject Corporations Release Date 11/14/2008
Number 200846036 UILC 501.03-30 Subject Organizational and Operational Tests Release Date 11/14/2008
Number 200846036 UILC 501.30-02 Subject Dealings With Controlling Interests Release Date 11/14/2008
Number 200846036 UILC 501.32-00 Subject Income Inures v. does Not Inure to Private Individual Release Date 11/14/2008
Number 200846035 UILC 501.03-01 Subject Employee Benefit Organization (See Also 0501.09-00) Release Date 11/14/2008
Number 200846034 UILC 501.07-01 Subject Profit v. Not for Profit Release Date 11/14/2008
Number 200846032 UILC 501.03-01 Subject Employee Benefit Organization (See Also 0501.09-00) Release Date 11/14/2008
Number 200846032 UILC 501.07-01 Subject Profit v. Not for Profit Release Date 11/14/2008
Number 200846031 UILC 501.03-01 Subject Employee Benefit Organization (See Also 0501.09-00) Release Date 11/14/2008
Number 200846030 UILC 501.03-01 Subject Employee Benefit Organization (See Also 0501.09-00) Release Date 11/14/2008
Number 200846029 UILC 501.03-01 Subject Employee Benefit Organization (See Also 0501.09-00) Release Date 11/14/2008
Number 200846028 UILC 401.06-01 Subject In General Release Date 11/14/2008