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.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

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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Número UILC Asunto Fecha de publicación
200736034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/07/2007
200736033 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 09/07/2007
200736032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/07/2007
200736031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/07/2007
200736030 507.00-00 Termination of Private Foundation Status 09/07/2007
200736030 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/07/2007
200736030 4941.04-00 Definition of Self-Dealing 09/07/2007
200736030 4942.03-05 Qualifying Distribution 09/07/2007
200736030 4944.00-00 Excise Tax on "Jeopardizing" Investments 09/07/2007
200736030 4945.04-06 Expenditure Responsibility 09/07/2007
200736029 507.00-00 Termination of Private Foundation Status 09/07/2007
200736029 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/07/2007
200736029 4941.04-00 Definition of Self-Dealing 09/07/2007
200736029 4942.03-05 Qualifying Distribution 09/07/2007
200736029 4944.00-00 Excise Tax on "Jeopardizing" Investments 09/07/2007
200736029 4945.04-06 Expenditure Responsibility 09/07/2007
200736028 170.00-00 Charitable, Etc. Contributions and Gifts 09/07/2007
200736028 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 09/07/2007
200736027 6402.04-01 Timing 09/07/2007
200736027 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 09/07/2007
200736026 263A.01-01 Production Activities 09/07/2007
200736026 263A.01-02 Property Acquired for Resale 09/07/2007
200736026 263A.02-11 Property Provided Incident to Services 09/07/2007
200736026 263A.02-12 Producers With Little Indirect Costs 09/07/2007
200736026 263A.04-00 Allocation Methods 09/07/2007