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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
200225043 412.01-00 Funding Standard Account 06/21/2002
200225042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2002
200225042 501.03-02 Foundations 06/21/2002
200225042 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/21/2002
200225042 4941.04-00 Definition of Self-Dealing 06/21/2002
200225041 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/21/2002
200225040 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 06/21/2002
200225040 72.22-02 Certain Distributions Not Subject to 10 Percent Additional Tax 06/21/2002
200225039 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 06/21/2002
200225039 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/21/2002
200225039 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/21/2002
200225039 408.05-00 Individual Retirement Annuity 06/21/2002
200225039 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/21/2002
200225038 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 06/21/2002
200225038 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/21/2002
200225038 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/21/2002
200225038 408.05-00 Individual Retirement Annuity 06/21/2002
200225038 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/21/2002
200225037 4941.04-00 Definition of Self-Dealing 06/21/2002
200225036 4942.03-07 Set-Asides 06/21/2002
200225035 877.01-00 Principal Purpose--the Avoidance of Tax 06/21/2002
200225034 856.00-00 Definition of Real Estate Investment Trust 06/21/2002
200225033 856.00-00 Definition of Real Estate Investment Trust 06/21/2002
200225032 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 06/21/2002
200225031 368.03-00 Stock for Property (Type "C") 06/21/2002

Official Adobe Website