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
201945013 9100.22-00 Other 11/08/2019
201945012 168.36-00 Additional First Year Depreciation 11/08/2019
201945011 1382.00-00 Taxable Income of Cooperatives 11/08/2019
201945011 1388.00-00 Definitions; Special Rules 11/08/2019
201945010 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/08/2019
201945010 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945009 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945007 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/08/2019
201945000 6110.00-00 Index for Public Inspection of Written Determination 11/08/2019
201944017 501.03-30 Organizational and Operational Tests 11/01/2019
201944017 501.03-05 Corporations 11/01/2019
201944017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/01/2019
201944016 501.33-00 Private v. Public Interest Served 11/01/2019
201944016 501.36-01 Section 501(c)(3) Organizations 11/01/2019
201944016 501.35-00 "Exclusively" Test 11/01/2019
201944015 501.33-00 Private v. Public Interest Served 11/01/2019
201944015 501.36-00 Business Activities 11/01/2019
201944015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/01/2019

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