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
201310002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/08/2013
201310001 38.00-00 General Business Credit 03/08/2013
201310001 50.00-00 Special Rules for Computing Investment Credit 03/08/2013
201309029 501.33-00 Private v. Public Interest Served 03/01/2013
201309029 501.32-00 Income Inures v. does Not Inure to Private Individual 03/01/2013
201309028 408.03-00 Rollover Contributions 03/01/2013
201309027 414.08-00 Church Plan 03/01/2013
201309026 408.03-00 Rollover Contributions 03/01/2013
201309025 408.03-00 Rollover Contributions 03/01/2013
201309024 408.03-00 Rollover Contributions 03/01/2013
201309023 408.03-00 Rollover Contributions 03/01/2013
201309022 408.03-00 Rollover Contributions 03/01/2013
201309021 408.03-00 Rollover Contributions 03/01/2013
201309020 72.20-04 Substantially Equal Payments 03/01/2013
201309019 501.33-00 Private v. Public Interest Served 03/01/2013
201309019 501.36-01 Section 501(c)(3) Organizations 03/01/2013
201309018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2013
201309017 501.12-02 Mutual or Cooperative Telephone Companies 03/01/2013
201309016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2013
201309015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2013
201309014 501.02-00 Title-Holding Company 03/01/2013
201309013 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 03/01/2013
201309013 172.01-00 Carryback and Carryover 03/01/2013
201309013 63.00-00 Taxable Income Defined 03/01/2013
201309012 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 03/01/2013
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