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
101 - 125 of 50,430 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
201323007 2033.01-00 Interest v. No Interest at Time of Death 06/07/2013
201323006 61.00-00 Gross Income v. Not Gross Income 461.00-00|General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/07/2013
201323005 267.07-02 Deferral of Loss from Sale or Exchange Between Members 06/07/2013
201323004 817.00-00 Treatment of Variable Contracts 06/07/2013
201323003 817.00-00 Treatment of Variable Contracts 06/07/2013
201323002 817.00-00 Treatment of Variable Contracts 06/07/2013
201323001 817.00-00 Treatment of Variable Contracts 06/07/2013
201322054 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/31/2013
201322053 501.35-00 "Exclusively" Test 05/31/2013
201322053 501.33-00 Private v. Public Interest Served 05/31/2013
201322052 408.03-00 Rollover Contributions 05/31/2013
201322051 414.08-00 Church Plan 05/31/2013
201322050 412.06-00 Minimum Funding Waiver 05/31/2013
201322049 408.03-00 Rollover Contributions 05/31/2013
201322048 4945.04-04 Grants to Individuals 05/31/2013
201322047 4945.04-04 Grants to Individuals 05/31/2013
201322046 170.19-00 Other 05/31/2013
201322045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2013
201322044 501.07-00 Social Clubs 05/31/2013
201322044 2632.01-00 Time and Manner of Allocation 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 501.03-30 Organizational and Operational Tests 05/31/2013
201322041 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 05/31/2013
« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader