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
202117023 501.33-00 Private v. Public Interest Served 04/30/2021
202117022 4945.04-04 Grants to Individuals 04/30/2021
202117021 4945.04-04 Grants to Individuals 04/30/2021
202117020 4945.04-04 Grants to Individuals 04/30/2021
202117019 4945.04-04 Grants to Individuals 04/30/2021
202117018 4945.04-04 Grants to Individuals 04/30/2021
202117017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2021
202117017 501.03-30 Organizational and Operational Tests 04/30/2021
202117016 501.06-01 Performance of Particular Services for Members 04/30/2021
202117016 501.06-02 Conduct of Business for Profit 04/30/2021
202117015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2021
202117014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/30/2021
202117014 501.03-30 Organizational and Operational Tests 04/30/2021
202117013 468A.06-03 Disposition of Interest 04/30/2021
202117012 274.15-00 Aircraft Personal Use Allocation Method 04/30/2021
202117011 1502.21-00 Consolidated Net Operating Loss Deduction 04/30/2021
202117011 9100.22-00 Other 04/30/2021
202117010 1502.21-00 Consolidated Net Operating Loss Deduction 04/30/2021
202117010 9100.22-00 Other 04/30/2021
202117009 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/30/2021
202117008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/30/2021
202117007 7701.00-00 Definitions 04/30/2021
202117007 9100.00-00 Extension of Time for Making Certain Elections 04/30/2021
202117007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2021
202117006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/30/2021
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