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
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UILC
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Subject
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Released
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202022007 | 501.03-05}Corporations | 05/29/2020 | |
201852022 | 4945.04-04 Grants to Individuals | 02/01/2019 | |
201852021 | 4945.04-04 Grants to Individuals | 02/01/2019 | |
201848022 | 9100.00-00 Extension of Time for Making Certain Elections | 11/30/2018 | |
201848021 | 4945.04-04 Grants to Individuals | 11/30/2018 | |
201848020 | 4945.04-04 Grants to Individuals | 11/30/2018 | |
201848019 | 4945.04-04 Grants to Individuals | 11/30/2018 | |
201848018 | 4942.03-07 Set-Asides | 11/30/2018 | |
201848017 | 501.07-00 Social Clubs | 11/30/2018 | |
201714031 | 501.32-00 | 04/07/2017 | |
201714031 | Income Inures v. does Not Inure to Private Individual | 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 | 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) | 12/19/2014 | |
201451033 | 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/19/2014 | |
201451030 | 501.07-00 Social Clubs | 12/19/2014 | |
201447043 | 4943.03-00 Definition of Excess Business Holdings | 11/21/2014 |

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