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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201325019 664.04-00 Valuation 06/21/2013
201325019 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/21/2013
201325018 507.06-00 Imposition of Tax 06/21/2013
201325018 664.04-00 Valuation 06/21/2013
201325018 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/21/2013
201325017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/21/2013
201325017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2013
201325017 501.03-20 Religious Organizations 06/21/2013
201325017 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 06/21/2013
201325016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/21/2013
201325016 501.04-07 Homeowners Association 06/21/2013
201325015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2013
201325013 6013.00-00 Joint Returns of Income Tax by Husband and Wife 06/21/2013
201325012 864.02-00 Effectively Connected Income 06/21/2013
201325012 864.02-01 U.S. Source Interest, Dividends, etc. 06/21/2013
201325011 1031.07-00 Exchanges Not Solely In Kind 06/21/2013
201325010 1504.01-00 Affiliated Group v. Not an Affiliated Group 06/21/2013
201325009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/21/2013
201325009 355.01-00 Spin-Off 06/21/2013
201325009 368.00-00 Definitions Relating to Corporate Reorganizations 06/21/2013
201325009 368.04-00 Assets for Control of Transferee (Type "D") 06/21/2013
201325008 1361.00-00 Definitions 06/21/2013
201325008 1361.05-00 Qualified Subchapter S Subsidiary 06/21/2013
201325008 9100.00-00 Extension of Time for Making Certain Elections 06/21/2013
201325007 165.00-00 Deductions For Losses 06/21/2013
Official Adobe Website