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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200126005 164.03-00 Income Taxes 06/29/2001
200126004 3121.04-00 Employees 06/29/2001
200126004 3306.05-00 Employees 06/29/2001
200126004 3401.04-00 Employer-Employee Relationship 06/29/2001
200126003 17.00.00-00 COMPROMISE AND SETTLEMENT 06/29/2001
200126002 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/29/2001
200126001 385.01-00 Debt v. Equity 06/29/2001
200126001 9999.97-00 Substance v. Form Issues Not Contained in Present List 06/29/2001
200125096 514.00-00 Unrelated Debt-Financed Income 06/22/2001
200125095 414.08-00 Church Plan 06/22/2001
200125094 414.03-00 Employees of Businesses Under Common Control 06/22/2001
200125093 507.00-00 Termination of Private Foundation Status 06/22/2001
200125093 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/22/2001
200125093 4942.00-00 Taxes on Failure to Distribute Income 06/22/2001
200125093 4945.00-00 Excise Taxes on Taxable Expenditures 06/22/2001
200125092 507.00-00 Termination of Private Foundation Status 06/22/2001
200125092 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/22/2001
200125092 4942.00-00 Taxes on Failure to Distribute Income 06/22/2001
200125092 4945.00-00 Excise Taxes on Taxable Expenditures 06/22/2001
200125091 1362.04-00 Inadvertent Terminations 06/22/2001
200125090 1361.05-00 Qualified Subchapter S Subsidiary 06/22/2001
200125090 409.01-09 Definition of Employer Securities 06/22/2001
200125090 4975.05-00 Definitions 06/22/2001
200125089 1362.02-03 Passive Investment Income 06/22/2001
200125089 7704.03-00 Qualifying Income 06/22/2001

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