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 https://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.

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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
202014022 501.03-30 Organizational and Operational Tests 04/03/2020
202014022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/03/2020
202014021 4945.04-04 Grants to Individuals 04/03/2020
202014020 4945.04-04 Grants to Individuals 04/03/2020
202014019 501.03-03 Trusts 04/03/2020
202014018 501.04-07 Homeowners Association 04/03/2020
202014018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/03/2020
202014017 501.36-01 Section 501(c)(3) Organizations 04/03/2020
202014017 501.35-00 "Exclusively" Test 04/03/2020
202014017 501.03-30 Organizational and Operational Tests 04/03/2020
202014017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/03/2020
202014016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2020
202014016 501.03-31 Limitation of Beneficiaries 04/03/2020
202014015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2020
202014015 501.03-31 Limitation of Beneficiaries 04/03/2020
202014015 501.03-03 Trusts 04/03/2020
202014014 9100.11-00 Section 472; LIFO Election 04/03/2020
202014014 472.01-00 Election 04/03/2020
202014013 468A.04-02 Revised Schedules 04/03/2020
202014012 9100.00-00 Extension of Time for Making Certain Elections 04/03/2020
202014012 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/03/2020
202014011 1382.00-00 Taxable Income of Cooperatives 04/03/2020
202014011 1388.00-00 Definitions; Special Rules 04/03/2020
202014010 2703.00-00 Certain Rights and Restrictions Disregarded 04/03/2020
202014010 2601.00-00 Tax On Generation Skipping Transfers 04/03/2020
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