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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Nimewo UILC Sijè Dat Piblikasyon
200226007 355.01-01 Split-Off 06/28/2002
200226007 368.04-00 Assets for Control of Transferee (Type "D") 06/28/2002
200226006 1362.04-00 Inadvertent Terminations 06/28/2002
200226005 117.05-05 Determination of Amount Representing Payment For Service 06/28/2002
200226005 117.05-06 Reporting and Withholding Requirements 06/28/2002
200226004 165.06-00 Worthless Securities 06/28/2002
200226004 332.01-00 Nonrecognition of Gain or Loss 06/28/2002
200226004 7701.01-00 Associations v. Corporations 06/28/2002
200226003 105.01-00 Attributable to Employer Contributions 06/28/2002
200226003 213.05-00 Medical Care 06/28/2002
200226002 142.11-00 Solid Waste Disposal Facility 06/28/2002
200226001 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 06/28/2002
200225047 9100.00-0 Extension of Time for Making Certain Elections 06/21/2002
200225046 501.03-08 Educational Organizations 06/21/2002
200225046 501.03-30 Organizational and Operational Tests 06/21/2002
200225046 512.01-00 Exception, Additions, and Limitations on Unrelated Income 06/21/2002
200225046 512.01-01 Rents and Royalties 06/21/2002
200225046 513.02-00 Advertising, etc., Activities 06/21/2002
200225045 507.03-00 Termination Under Section 507(b)(1)(A) 06/21/2002
200225045 507.04-00 Termination Under Section 507(b)(1)(B) 06/21/2002
200225045 4941.04-00 Definition of Self-Dealing 06/21/2002
200225045 4945.04-00 Definition of Taxable Expenditure 06/21/2002
200225044 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/21/2002
200225044 512.09-01 General 06/21/2002
200225044 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/21/2002