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
200242046 507.00-00 Termination of Private Foundation Status 10/18/2002
200242045 507.00-00 Termination of Private Foundation Status 10/18/2002
200242044 408.00-00 Individual Retirement Accounts 10/18/2002
200242044 408.06-00 Distributions 10/18/2002
200242043 412.06-00 Minimum Funding Waiver 10/18/2002
200242042 412.04-00 Funding Method 10/18/2002
200242041 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/18/2002
200242040 7429.00-00 Review of Jeopardy Assessment Procedures 10/18/2002
200242039 6103.05-00 Disclosure to Persons Having Material Interest 10/18/2002
200242038 274.03-00 Traveling 10/18/2002
200242037 6402.00-00 Authority to Make Credits or Refunds 10/18/2002
200242037 651.00-00 Deductions for Trusts Distributing Current Income Only 10/18/2002
200242037 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 10/18/2002
200242037 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 10/18/2002
200242037 1311.00-00 Correction of Error 10/18/2002
200242036 6011.00-00 General Requirement of Return, Statement, or List 10/18/2002
200242036 6201.00-00 Assessment Authority 10/18/2002
200242036 6702.00-00 Frivolous Income Tax Return 10/18/2002
200242035 108.01-00 Exclusion From Gross Income 10/18/2002
200242035 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 10/18/2002
200242035 382.12-08 Title 11 or Similar Case 10/18/2002
200242035 468B.04-02 Designated Settlement Fund 10/18/2002
200242034 2601.00-00 Tax On Generation Skipping Transfers 10/18/2002
200242033 2601.00-00 Tax On Generation Skipping Transfers 10/18/2002
200242032 2601.00-00 Tax On Generation Skipping Transfers 10/18/2002

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