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
200009059 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/03/2000
200009058 4947.01-00 All Unexpired Interests Devoted to Section 170(c)(2)(B) Purposes 03/03/2000
200009057 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2000
200009056 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 03/03/2000
200009055 507.01-00 Termination Under Section 507(a)(1) 03/03/2000
200009055 509.01-01 Private Foundation 03/03/2000
200009055 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/03/2000
200009055 4941.04-00 Definition of Self-Dealing 03/03/2000
200009055 4942.03-05 Qualifying Distribution 03/03/2000
200009055 4945.04-06 Expenditure Responsibility 03/03/2000
200009054 507.01-00 Termination Under Section 507(a)(1) 03/03/2000
200009054 509.01-01 Private Foundation 03/03/2000
200009054 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/03/2000
200009054 4941.04-00 Definition of Self-Dealing 03/03/2000
200009054 4942.03-05 Qualifying Distribution 03/03/2000
200009054 4944.00-00 Excise Tax on "Jeopardizing" Investments 03/03/2000
200009054 4945.04-06 Expenditure Responsibility 03/03/2000
200009053 4945.00-00 Excise Taxes on Taxable Expenditures 03/03/2000
200009052 507.01-00 Termination Under Section 507(a)(1) 03/03/2000
200009052 509.01-01 Private Foundation 03/03/2000
200009052 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/03/2000
200009052 4941.04-00 Definition of Self-Dealing 03/03/2000
200009052 4942.03-05 Qualifying Distribution 03/03/2000
200009052 4944.00-00 Excise Tax on "Jeopardizing" Investments 03/03/2000
200009052 4945.04-06 Expenditure Responsibility 03/03/2000

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