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
200241058 9100.00-00 Extension of Time for Making Certain Elections 10/11/2002
200241057 414.09-00 Certain Employee Contributions 10/11/2002
200241056 507.00-00 Termination of Private Foundation Status 10/11/2002
200241056 501.03-02 Foundations 10/11/2002
200241056 509.03-00 Continuation of Private Foundation Status 10/11/2002
200241056 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 10/11/2002
200241056 4941.04-00 Definition of Self-Dealing 10/11/2002
200241056 4942.03-05 Qualifying Distribution 10/11/2002
200241056 4945.04-06 Expenditure Responsibility 10/11/2002
200241056 6033.02-01 Private Foundation 10/11/2002
200241055 414.09-00 Certain Employee Contributions 10/11/2002
200241054 401.29-00 Cash or Deferred Arrangements 10/11/2002
200241053 408.00-00 Individual Retirement Accounts 10/11/2002
200241052 4942.00-00 Taxes on Failure to Distribute Income 10/11/2002
200241051 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 10/11/2002
200241050 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 10/11/2002
200241050 502.01-00 Section 501 (c)(3) Organizations 10/11/2002
200241050 512.01-01 Rents and Royalties 10/11/2002
200241049 507.00-00 Termination of Private Foundation Status 10/11/2002
200241049 509.03-00 Continuation of Private Foundation Status 10/11/2002
200241049 4941.04-00 Definition of Self-Dealing 10/11/2002
200241049 4942.00-00 Taxes on Failure to Distribute Income 10/11/2002
200241049 4945.04-06 Expenditure Responsibility 10/11/2002
200241048 4941.04-00 Definition of Self-Dealing 10/11/2002
200241047 4941.04-00 Definition of Self-Dealing 10/11/2002