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
200219039 501.03-02 Foundations 05/10/2002
200219039 501.03-30 Organizational and Operational Tests 05/10/2002
200219039 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/10/2002
200219039 4941.03-00 Special Rules as to Liability 05/10/2002
200219039 4941.04-00 Definition of Self-Dealing 05/10/2002
200219039 4945.00-00 Excise Taxes on Taxable Expenditures 05/10/2002
200219039 4945.04-00 Definition of Taxable Expenditure 05/10/2002
200219038 4941.04-00 Definition of Self-Dealing 05/10/2002
200219037 501.04-01 Local Associations of Employees 05/10/2002
200219037 512.01-01 Rents and Royalties 05/10/2002
200219036 501.03-02 Foundations 05/10/2002
200219036 501.03-30 Organizational and Operational Tests 05/10/2002
200219036 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/10/2002
200219036 4941.03-00 Special Rules as to Liability 05/10/2002
200219036 4941.04-00 Definition of Self-Dealing 05/10/2002
200219036 4945.00-00 Excise Taxes on Taxable Expenditures 05/10/2002
200219036 4945.04-00 Definition of Taxable Expenditure 05/10/2002
200219035 9999.00-00 Miscellaneous Issues 05/10/2002
200219034 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/10/2002
200219033 877.01-00 Principal Purpose--the Avoidance of Tax 05/10/2002
200219032 9100.00-00 Extension of Time for Making Certain Elections 05/10/2002
200219032 1361.05-00 Qualified Subchapter S Subsidiary 05/10/2002
200219031 877.01-00 Principal Purpose--the Avoidance of Tax 05/10/2002
200219030 42.08-04 Buildings Financed with Tax-Exempt Bonds 05/10/2002
200219029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/10/2002

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