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
200204042 4941.04-00 Definition of Self-Dealing 01/25/2002
200204042 4942.03-05 Qualifying Distribution 01/25/2002
200204042 4943.00-00 Excise Taxes on Excess Business Holdings 01/25/2002
200204042 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/25/2002
200204042 4945.00-00 Excise Taxes on Taxable Expenditures 01/25/2002
200204041 414.09-00 Certain Employee Contributions 01/25/2002
200204040 170.07-06 Publicly Supported Organizations 01/25/2002
200204040 509.02-02 Supporting Organizations 01/25/2002
200204039 501.03-02 Foundations 01/25/2002
200204039 507.04-00 Termination Under Section 507(b)(1)(B) 01/25/2002
200204039 507.05-00 Liability of Transferee Organizations 01/25/2002
200204039 507.06-00 Imposition of Tax 01/25/2002
200204039 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/25/2002
200204039 4945.04-00 Definition of Taxable Expenditure 01/25/2002
200204039 4946.01-00 Disqualified Person 01/25/2002
200204039 4940.02-01 Gross Investment Income--Items Included 01/25/2002
200204039 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/25/2002
200204039 4942.03-02 Distributable Amount 01/25/2002
200204039 4942.03-05 Qualifying Distribution 01/25/2002
200204039 4943.03-00 Definition of Excess Business Holdings 01/25/2002
200204038 402.08-05 By a Surviving Spouse 01/25/2002
200204038 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 01/25/2002
200204037 4942.03-07 Set-Asides 01/25/2002
200204036 338.01-02 Time in which Election must be made 01/25/2002
200204036 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/25/2002

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