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
201418061 514.06-00 Definitions--Debt-Financed Property 05/02/2014
201418060 507.00-00 Termination of Private Foundation Status 05/02/2014
201418060 4940.02-00 Computation of Net Investment Income 05/02/2014
201418060 4941.04-00 Definition of Self-Dealing 05/02/2014
201418060 4942.03-02 Distributable Amount 05/02/2014
201418060 4944.05-00 Definitions 05/02/2014
201418060 4945.04-00 Definition of Taxable Expenditure 05/02/2014
201418059 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/02/2014
201418058 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/02/2014
201418057 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/02/2014
201418056 501.07-00 Social Clubs 05/02/2014
201418055 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/02/2014
201418054 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/02/2014
201418053 3111.00-00 Liability and Payment of Employer Tax 05/02/2014
201418052 6231.07-00 Tax Matters Partner 05/02/2014
201418051 6231.07-00 Tax Matters Partner 05/02/2014
201418050 6229.00-00 Period of Limitations for Making Assessments 05/02/2014
201418049 6511.01-00 Limitation of Amount 05/02/2014
201418048 6324.00-00 Special Liens for Estate and Gift Tax 05/02/2014
201418047 6227.00-00 Administrative Adjustments Requests 05/02/2014
201418047 6404.07-00 Interest and Penalty Suspension 05/02/2014
201418046 355.01-00 Spin-Off 05/02/2014
201418046 355.03-00 Active Business 05/02/2014
201418046 368.03-00 Stock for Property (Type "C") 05/02/2014
201418046 368.02-02 Liquidation Distribution 05/02/2014