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
200021005 1274.00-00 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 05/26/2000
200021005 7872.00-00 Treatment of Loans with Below Market Interest Rates 05/26/2000
200021005 7872.06-02 Below Market Loans Involving Foreign Persons 05/26/2000
200021003 833.02-00 Special Deduction 05/26/2000
200021002 368.01-00 Statutory Merger or Consolidation (Type "A") 05/26/2000
200021001 3121.02-07 Mandatory Coverage of State, etc., Employees 05/26/2000
200020063 72.20-04 Substantially Equal Payments 05/19/2000
200020062 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/19/2000
200020062 408.00-00 Individual Retirement Accounts 05/19/2000
200020061 414.00-00 Definitions and Special Rules 05/19/2000
200020060 501.22-00 Section 501(c)(22) Organizations 05/19/2000
200020060 4941.04-00 Definition of Self-Dealing 05/19/2000
200020060 4945.04-00 Definition of Taxable Expenditure 05/19/2000
200020059 4942.00-00 Taxes on Failure to Distribute Income 05/19/2000
200020058 507.00-00 Termination of Private Foundation Status 05/19/2000
200020057 501.03-08 Educational Organizations 05/19/2000
200020057 509.02-02 Supporting Organizations 05/19/2000
200020057 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/19/2000
200020056 501.06-02 Conduct of Business for Profit 05/19/2000
200020056 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/19/2000
200020055 162.08-06 Commuting 05/19/2000
200020054 9100.18-00 Section 927; FSC Election 05/19/2000
200020054 927.04-00 Election and Termination of Election 05/19/2000
200020053 9100.22-00 Other 05/19/2000
200020053 1503.04-04 Dual Resident Corporation 05/19/2000

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