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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201305007 02/01/2013
201305007 02/01/2013
201407031 ADMINISTRATION: Authority of officers of Internal Revenue 02/14/2014
201447040 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/21/2014
201736026 501.04-0 Local Associations of Employees 09/08/2017
200908050 501.38-01 "Action" Organizations 02/20/2009
201408030 501.38-01 "Action" Organizations 02/21/2014
201415007 501.38-01 "Action" Organizations 04/11/2014
201430014 501.38-01 "Action" Organizations 07/25/2014
201505042 501.38-01 "Action" Organizations 01/30/2015
200817045 501.35-00 "Exclusively" Test 04/25/2008
200832036 501.35-00 "Exclusively" Test 08/08/2008
200836031 501.35-00 "Exclusively" Test 09/05/2008
200910061 501.35-00 "Exclusively" Test 03/06/2009
200928046 501.35-00 "Exclusively" Test 07/10/2009
200950049 501.35-00 "Exclusively" Test 12/11/2009
201007060 501.35-00 "Exclusively" Test 02/19/2010
201020034 501.35-00 "Exclusively" Test 05/21/2010
201031035 501.35-00 "Exclusively" Test 08/06/2010
201041045 501.35-00 "Exclusively" Test 10/15/2010
201041048 501.35-00 "Exclusively" Test 10/15/2010
201042040 501.35-00 "Exclusively" Test 10/22/2010
201044018 501.35-00 "Exclusively" Test 11/05/2010
201101036 501.35-00 "Exclusively" Test 01/07/2011
201116028 501.35-00 "Exclusively" Test 04/22/2011

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