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
201642004 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2016
201642002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2016
201642001 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/14/2016
201642001 4941.04-00 Definition of Self-Dealing 10/14/2016
201642001 4946.01-00 Disqualified Person 10/14/2016
201642001 4946.02-00 Foundation Manager 10/14/2016
201642000 6110.00-00 Index for Public Inspection of Written Determination 10/14/2016
201641031 4942.03-07 Set-Asides 10/07/2016
201641030 4945.04-04 Grants to Individuals 10/07/2016
201641029 4945.04-04 Grants to Individuals 10/07/2016
201641028 4942.03-07 Set-Asides 10/07/2016
201641027 501.33-00 Private v. Public Interest Served 10/07/2016
201641027 501.36-01 Section 501(c)(3) Organizations 10/07/2016
201641026 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 10/07/2016
201641026 501.33-00 Private v. Public Interest Served 10/07/2016
201641025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/07/2016
201641025 501.36-01 Section 501(c)(3) Organizations 10/07/2016
201641024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2016
201641023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2016
201641022 47.00-00 Rehabilitation Credit 10/07/2016
201641022 50.00-00 Special Rules for Computing Investment Credit 10/07/2016
201641021 170.00-00 Charitable, Etc. Contributions and Gifts 10/07/2016
201641020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/07/2016
201641020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/07/2016