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 Written Determinations download folder.
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IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Showing 1 - 25 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202514014 | 4945.04-04 | Grants to Individuals | 04/03/2025 |
| 202514013 | 4945.04-04 | Grants to Individuals | 04/03/2025 |
| 202514012 | 4942.03-07 | Set-Asides | 04/03/2025 |
| 202514011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2025 |
| 202514011 | 501.03-05 | Corporations | 04/03/2025 |
| 202514011 | 501.35-00 | "Exclusively" Test | 04/03/2025 |
| 202514010 | 501.07-00 | Social Clubs | 04/03/2025 |
| 202514009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2025 |
| 202514009 | 501.03-30 | Organizational and Operational Tests | 04/03/2025 |
| 202514008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2025 |
| 202514008 | 501.33-00 | Private v. Public Interest Served | 04/03/2025 |
| 202514007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2025 |
| 202514007 | 501.03-05 | Corporations | 04/03/2025 |
| 202514007 | 501.35-00 | "Exclusively" Test | 04/03/2025 |
| 202514006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2025 |
| 202514005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2025 |
| 202514005 | 501.32-00 Income Inures v. does Not Inure to Private Individual | 04/03/2025 | |
| 202514005 | 501.33-00 | Private v. Public Interest Served | 04/03/2025 |
| 202514004 | 6211.00-00 | Definition of a Deficiency | 04/04/2025 |
| 202514004 | 6662.00-00 | Accuracy-related penalty | 04/04/2025 |
| 202514004 | 6676.00-00 | Erroneous claim for refund or credit | 04/04/2025 |
| 202514003 | 6662.00-00 | Accuracy-related penalty | 04/04/2025 |
| 202514003 | 6664.01-00 | Definition of Underpayment | 04/04/2025 |
| 202514003 | 6676.00-00 | Erroneous claim for refund or credit | 04/04/2025 |
| 202514002 | 6331.18-00 | Levy Procedure | 04/04/2025 |