IRS Written Determinations
Instructions: More Information:

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 http://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help
1 - 25 of 50,245 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201321041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/23/2013
201321040 501.09-03 Inurement 05/23/2013
201321039 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/23/2013
201321038 501.04-01 Local Associations of Employees 05/23/2013
201321037 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/23/2013
201321036 501.04-01 Local Associations of Employees 05/23/2013
201321035 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/23/2013
201321034 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/23/2013
201321033 501.04-01 Local Associations of Employees 05/23/2013
201321032 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/23/2013
201321031 4945.04-04 Grants to Individuals 05/23/2013
201321030 4945.04-04 Grants to Individuals 05/23/2013
201321029 4945.04-04 Grants to Individuals 05/23/2013
201321028 4942.03-07 Set-Asides 05/23/2013
201321027 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/23/2013
201321026 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/23/2013
201321026 501.06-01 Performance of Particular Services for Members 05/23/2013
201321025 4945.04-00 Definition of Taxable Expenditure 05/23/2013
201321025 4942.00-00 Taxes on Failure to Distribute Income 05/23/2013
201321025 4942.03-05 Qualifying Distribution 05/23/2013
201321025 4941.04-00 Definition of Self-Dealing 05/23/2013
201321025 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 05/23/2013
201321025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/23/2013
201321025 507.09-00 Value of Assets 05/23/2013
201321025 507.06-00 Imposition of Tax 05/23/2013
« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader