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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1 - 25 of 62,064 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201714031 Income Inures v. does Not Inure to Private Individual 04/07/2017
201714031 501.32-00 04/07/2017
201645016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201629009 501.07-03}Leases or Sales of Club Property 07/15/2016
201611020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/11/2016
201451045 501.33-00 Private v. Public Interest Served 12/19/2014
201451045 501.33-01 Trustees Serve Private Interest 12/19/2014
201451044 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/19/2014
201451044 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 12/19/2014
201451043 501.33-00 Private v. Public Interest Served 12/18/2014
201451043 501.33-01 Trustees Serve Private Interest 12/18/2014
201451036 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/19/2014
201451033 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/19/2014
201451033 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 12/19/2014
201451030 501.07-00 Social Clubs 12/19/2014
201447043 4944.05-00 Definitions 11/21/2014
201447043 4943.03-00 Definition of Excess Business Holdings 11/21/2014
201441018 Investment Income--Items Included 10/10/2014
201418019 368. 05/02/2014
201407031 ADMINISTRATION: Authority of officers of Internal Revenue 02/14/2014
201310028 NULL 03/08/2013
201234018 NULL 08/24/2012
201234017 NULL 08/24/2012
201222019 9114. 06/01/2012
201149015 165.00-00 Deductions For Losses 12/09/2011

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