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
201832003 9100.00-00 Extension of Time for Making Certain Elections 08/10/2018
201832003 2056.07-00 Qualified Terminable Interest Property 08/10/2018
201832002 9100.01-00 Section 42; Low-Income Housing Credit 08/10/2018
201832002 42.00-00 Low-Income Housing Credit 08/10/2018
201832001 9100.00-00 Extension of Time for Making Certain Elections 08/10/2018
201832000 6110.00-00 Index for Public Inspection of Written Determination 08/10/2018
201831017 4945.04-04 Grants to Individuals 08/03/2018
201831016 4945.04-04 Grants to Individuals 08/03/2018
201831015 501.33-00 Private v. Public Interest Served 08/03/2018
201831015 501.32-01 Distribution of Assets to Private Individuals 08/03/2018
201831014 501.33-00 Private v. Public Interest Served 08/03/2018
201831014 501.32-01 Distribution of Assets to Private Individuals 08/03/2018
201831014 501.32-00 Income Inures v. does Not Inure to Private Individual 08/03/2018
201831014 501.03-30 Organizational and Operational Tests 08/03/2018
201831013 501.33-00 Private v. Public Interest Served 08/03/2018
201831013 501.32-00 Income Inures v. does Not Inure to Private Individual 08/03/2018
201831013 501.03-18 Prevention of Cruelty Groups 08/03/2018
201831013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/03/2018
201831012 501.33-00 Private v. Public Interest Served 08/03/2018
201831012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/03/2018
201831011 61.00-00 Gross Income v. Not Gross Income 08/03/2018
201831010 9100.04-00 Section 168; MACRS 08/03/2018
201831009 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 08/03/2018
201831009 4941.04-00 Definition of Self-Dealing 08/03/2018
201831008 1362.01-01 Shareholder Consent 08/03/2018

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