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
201933021 501.06-01 Performance of Particular Services for Members 08/16/2019
201933021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933020 501.03-30 Organizational and Operational Tests 08/16/2019
201933020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2019
201933019 508.04-00 Governing Instruments 08/16/2019
201933019 501.03-31 Limitation of Beneficiaries 08/16/2019
201933019 501.03-30 Organizational and Operational Tests 08/16/2019
201933019 501.35-00 "Exclusively" Test 08/16/2019
201933019 501.33-00 Private v. Public Interest Served 08/16/2019
201933018 501.06-01 Performance of Particular Services for Members 08/16/2019
201933018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933017 501.06-01 Performance of Particular Services for Members 08/16/2019
201933017 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933016 501.03-30 Organizational and Operational Tests 08/16/2019
201933016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2019
201933015 508.04-00 Governing Instruments 08/16/2019
201933015 501.03-31 Limitation of Beneficiaries 08/16/2019
201933015 501.03-30 Organizational and Operational Tests 08/16/2019
201933015 501.35-00 "Exclusively" Test 08/16/2019
201933015 501.33-00 Private v. Public Interest Served 08/16/2019
201933014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933014 501.06-01 Performance of Particular Services for Members 08/16/2019
201933013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933012 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/16/2019
201933012 6501.08-03 Conditional Waiver 08/16/2019
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