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
200106042 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/09/2001
200106042 512.01-00 Exception, Additions, and Limitations on Unrelated Income 02/09/2001
200106042 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/09/2001
200106041 4945.04-00 Definition of Taxable Expenditure 02/09/2001
200106041 4945.05-00 Other Definitions 02/09/2001
200106040 507.00-00 Termination of Private Foundation Status 02/09/2001
200106040 509.03-00 Continuation of Private Foundation Status 02/09/2001
200106040 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/09/2001
200106040 4941.04-00 Definition of Self-Dealing 02/09/2001
200106040 4942.03-05 Qualifying Distribution 02/09/2001
200106039 72.20-04 Substantially Equal Payments 02/09/2001
200106038 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/09/2001
200106037 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/09/2001
200106036 472.01-00 Election 02/09/2001
200106036 9100.11-00 Section 472; LIFO Election 02/09/2001
200106035 9100.11-00 Section 472; LIFO Election 02/09/2001
200106035 703.05-00 Partnership Elections 02/09/2001
200106035 6031.00-00 Return of Partnership Income 02/09/2001
200106035 472.01-00 Election 02/09/2001
200106034 1362.02-03 Passive Investment Income 02/09/2001
200106033 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/09/2001
200106032 6041.06-00 Exceptions 02/09/2001
200106031 1362.01-03 Late Elections 02/09/2001
200106030 1362.02-03 Passive Investment Income 02/09/2001
200106029 2207A.02-00 Recovery With Respect to Gift Tax 02/09/2001

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