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
201445026 4945-04.04 Grants to Individuals 11/07/2014
201445025 4945.04-04 Grants to Individuals 11/07/2014
201445024 4945.04-04 Grants to Individuals 11/07/2014
201445023 4945.04-04 Grants to Individuals 11/07/2014
201445022 4945.04-04 Grants to Individuals 11/07/2014
201445021 4945.04-04 Grants to Individuals 11/07/2014
201445020 4945.04-04 Grants to Individuals 11/07/2014
201445019 4945.00-00 Excise Taxes on Taxable Expenditures 11/07/2014
201445018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/07/2014
201445017 4941.04-00 Definition of Self-Dealing 11/07/2014
201445016 501.03-08 Educational Organizations 11/07/2014
201445015 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/07/2014
201445015 509.02-01 Publicly Supported Organizations 11/07/2014
201445015 513.00-00 Unrelated v. Not Unrelated Trade or Business 11/07/2014
201445014 501.03-08 Educational Organizations 11/07/2014
201445013 501.03-02 Foundations 11/07/2014
201445012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/07/2014
201445011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/07/2014
201445010 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 11/07/2014
201445010 199.03-05 Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition 11/07/2014
201445009 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 11/07/2014
201445008 332.00-00 Complete Liquidation of Subsidiaries 11/07/2014
201445008 355.01-00 Spin-Off 11/07/2014
201445008 355.09-00 Distributions Within a Consolidated Group 11/07/2014
201445008 368.04-00 Assets for Control of Transferee (Type "D") 11/07/2014