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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200103082 4942.03-03 Minimum Investment Return 01/19/2001
200103082 4942.03-05 Qualifying Distribution 01/19/2001
200103082 4943.00-00 Excise Taxes on Excess Business Holdings 01/19/2001
200103082 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/19/2001
200103082 4945.04-06 Expenditure Responsibility 01/19/2001
200103081 4945.00-00 Excise Taxes on Taxable Expenditures 01/19/2001
200103080 4945.00-00 Excise Taxes on Taxable Expenditures 01/19/2001
200103079 507.00-00 Termination of Private Foundation Status 01/19/2001
200103078 72.20-04 Substantially Equal Payments 01/19/2001
200103077 412.07-00 Accrued Benefit Waiver 01/19/2001
200103076 507.00-00 Termination of Private Foundation Status 01/19/2001
200103076 501.03-02 Foundations 01/19/2001
200103076 509.03-00 Continuation of Private Foundation Status 01/19/2001
200103076 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/19/2001
200103076 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/19/2001
200103076 4941.04-00 Definition of Self-Dealing 01/19/2001
200103076 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/19/2001
200103076 4945.04-06 Expenditure Responsibility 01/19/2001
200103076 6033.02-01 Private Foundation 01/19/2001
200103076 6043.01-00 Exempt Organizations 01/19/2001
200103075 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/19/2001
200103075 414.00-00 Definitions and Special Rules 01/19/2001
200103075 3401.00-00 Definitions 01/19/2001
200103074 6330.00-00 Collection Due Process - Levy 01/19/2001
200103073 55.03-00 Alternative Minimum Taxable Income 01/19/2001

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