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 201418066 UILC 408.03-00 Subject Rollover Contributions Release Date 05/02/2014
Number 201418065 UILC 408.03-00 Subject Rollover Contributions Release Date 05/02/2014
Number 201418064 UILC 408.03-00 Subject Rollover Contributions Release Date 05/02/2014
Number 201418063 UILC 402.08-00 Subject Rollover Contributions Release Date 05/02/2014
Number 201418062 UILC 4945.04-04 Subject Grants to Individuals Release Date 05/02/2014
Number 201418061 UILC 514.00-00 Subject Unrelated Debt-Financed Income Release Date 05/02/2014
Number 201418061 UILC 514.06-00 Subject Definitions--Debt-Financed Property Release Date 05/02/2014
Number 201418060 UILC 507.00-00 Subject Termination of Private Foundation Status Release Date 05/02/2014
Number 201418060 UILC 4940.02-00 Subject Computation of Net Investment Income Release Date 05/02/2014
Number 201418060 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 05/02/2014
Number 201418060 UILC 4942.03-02 Subject Distributable Amount Release Date 05/02/2014
Number 201418060 UILC 4944.05-00 Subject Definitions Release Date 05/02/2014
Number 201418060 UILC 4945.04-00 Subject Definition of Taxable Expenditure Release Date 05/02/2014
Number 201418059 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/02/2014
Number 201418058 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/02/2014
Number 201418057 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/02/2014
Number 201418056 UILC 501.07-00 Subject Social Clubs Release Date 05/02/2014
Number 201418055 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/02/2014
Number 201418054 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 05/02/2014
Number 201418053 UILC 3111.00-00 Subject Liability and Payment of Employer Tax Release Date 05/02/2014
Number 201418052 UILC 6231.07-00 Subject Tax Matters Partner Release Date 05/02/2014
Number 201418051 UILC 6231.07-00 Subject Tax Matters Partner Release Date 05/02/2014
Number 201418050 UILC 6229.00-00 Subject Period of Limitations for Making Assessments Release Date 05/02/2014
Number 201418049 UILC 6511.01-00 Subject Limitation of Amount Release Date 05/02/2014
Number 201418048 UILC 6324.00-00 Subject Special Liens for Estate and Gift Tax Release Date 05/02/2014