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
202024000 6110.00-00 Index for Public Inspection of Written Determination 06/12/2020
202023012 509.02-01 Publicly Supported Organizations 06/05/2020
202023012 509.02-00 Exceptions to Private Foundation Status 06/05/2020
202023012 509.00-00 Private Foundation Defined 06/05/2020
202023011 4942.03-07 Set-Asides 06/05/2020
202023010 4945.04-04 Grants to Individuals 06/05/2020
202023009 4945.04-04 Grants to Individuals 06/05/2020
202023008 501.04-06 Community 06/05/2020
202023008 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/05/2020
202023007 408.03-00 Rollover Contributions 06/05/2020
202023006 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 06/05/2020
202023006 6511.03-00 Special Rules 06/05/2020
202023006 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/05/2020
202023005 1295.02-02 Retroactive Elections 06/05/2020
202023004 1295.02-02 Retroactive Elections 06/05/2020
202023003 9100.22-00 Other 06/05/2020
202023003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/05/2020
202023002 9100.04-00 Section 168; MACRS 06/05/2020
202023001 401.29-00 Cash or Deferred Arrangements 06/05/2020
202023001 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 06/05/2020
202023001 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 06/05/2020
202023000 6110.00-00 Index for Public Inspection of Written Determination 06/05/2020
202022009 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/29/2020
202022009 501.04-03 Political Activities Organizations 05/29/2020
202022008 501.07-00 Social Clubs 05/29/2020
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