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
201322045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2013
201322044 2632.01-00 Time and Manner of Allocation 05/31/2013
201322044 501.07-00 Social Clubs 05/31/2013
201322043 9999.98-00 Not Able to Identify Under Present List 05/31/2013
201322042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2013
201322041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/31/2013
201322041 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 05/31/2013
201322041 501.03-30 Organizational and Operational Tests 05/31/2013
201322040 4101.00-00 Registration and Bond for Petroleum Products 05/31/2013
201322039 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 05/31/2013
201322038 7701.00-00 Definitions 05/31/2013
201322037 7701.00-00 Definitions 05/31/2013
201322036 1361.00-00 Definitions 05/31/2013
201322036 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/31/2013
201322036 1361.01-04 More than One Class of Stock 05/31/2013
201322036 1362.00-00 Election by Small Business Corporation 05/31/2013
201322036 1362.01-00 Eligible v. Ineligible 05/31/2013
201322035 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/31/2013
201322035 264.03-00 Exceptions 05/31/2013
201322034 1502.21-00 Consolidated Net Operating Loss Deduction 05/31/2013
201322034 9100.22-00 Other 05/31/2013
201322033 1256.07-05 Qualified Board or Exchange 05/31/2013
201322032 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 05/31/2013
201322031 2652.01-02 Special Election for QTIP 05/31/2013
201322031 2654.00-00 Special Rules 05/31/2013
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