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
200127056 412.06-00 Minimum Funding Waiver 07/06/2001
200127055 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2001
200127055 402.08-00 Rollover Contributions 07/06/2001
200127055 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/06/2001
200127054 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2001
200127053 401.29-02 Special Distribution Requirements 07/06/2001
200127052 170.07-03 Medical Organizations and Hospitals 07/06/2001
200127052 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/06/2001
200127052 509.02-00 Exceptions to Private Foundation Status 07/06/2001
200127052 509.02-01 Publicly Supported Organizations 07/06/2001
200127052 509.02-02 Supporting Organizations 07/06/2001
200127052 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/06/2001
200127052 512.01-00 Exception, Additions, and Limitations on Unrelated Income 07/06/2001
200127052 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/06/2001
200127051 507.00-00 Termination of Private Foundation Status 07/06/2001
200127050 4945.00-00 Excise Taxes on Taxable Expenditures 07/06/2001
200127050 4945.01-00 Initial 10% Tax on Expenditures 07/06/2001
200127050 117.00-00 Qualified Scholarships 07/06/2001
200127049 414.09-00 Certain Employee Contributions 07/06/2001
200127049 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 07/06/2001
200127048 4945.00-00 Excise Taxes on Taxable Expenditures 07/06/2001
200127048 4945.01-00 Initial 10% Tax on Expenditures 07/06/2001
200127048 117.00-00 Qualified Scholarships 07/06/2001
200127047 419.14-00 Ten or More Employer Plan Exception 07/06/2001
200127046 9999.98-00 Not Able to Identify Under Present List 07/06/2001

Official Adobe Website