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
200009051 419.12-02 Collectively Bargained Funds 03/03/2000
200009051 501.09-01 Permissible Benefits 03/03/2000
200009051 505.01-00 Excepted Collective Bargaining Agreements 03/03/2000
200009051 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 03/03/2000
200009051 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 03/03/2000
200009050 355.01-00 Spin-Off 03/03/2000
200009050 368.06-00 Change in Identity, etc. (Type "F") 03/03/2000
200009049 507.01-00 Termination Under Section 507(a)(1) 03/03/2000
200009049 509.01-01 Private Foundation 03/03/2000
200009049 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/03/2000
200009049 4941.04-00 Definition of Self-Dealing 03/03/2000
200009049 4942.03-05 Qualifying Distribution 03/03/2000
200009049 4944.00-00 Excise Tax on "Jeopardizing" Investments 03/03/2000
200009049 4945.04-06 Expenditure Responsibility 03/03/2000
200009049 6033.02-01 Private Foundation 03/03/2000
200009048 507.03-00 Termination Under Section 507(b)(1)(A) 03/03/2000
200009048 509.01-01 Private Foundation 03/03/2000
200009048 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/03/2000
200009048 4941.04-00 Definition of Self-Dealing 03/03/2000
200009048 4942.03-05 Qualifying Distribution 03/03/2000
200009048 4944.00-00 Excise Tax on "Jeopardizing" Investments 03/03/2000
200009048 4945.04-06 Expenditure Responsibility 03/03/2000
200009047 402.01-02 What Constitutes Separation From Service 03/03/2000
200009046 3121.01-00 Wages 03/03/2000
200009046 3306.02-00 Wages 03/03/2000