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
Nimewo 200225047 UILC 9100.00-0 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/21/2002
Nimewo 200225046 UILC 501.03-08 Sijè Educational Organizations Dat Piblikasyon 06/21/2002
Nimewo 200225046 UILC 501.03-30 Sijè Organizational and Operational Tests Dat Piblikasyon 06/21/2002
Nimewo 200225046 UILC 512.01-00 Sijè Exception, Additions, and Limitations on Unrelated Income Dat Piblikasyon 06/21/2002
Nimewo 200225046 UILC 512.01-01 Sijè Rents and Royalties Dat Piblikasyon 06/21/2002
Nimewo 200225046 UILC 513.02-00 Sijè Advertising, etc., Activities Dat Piblikasyon 06/21/2002
Nimewo 200225045 UILC 507.03-00 Sijè Termination Under Section 507(b)(1)(A) Dat Piblikasyon 06/21/2002
Nimewo 200225045 UILC 507.04-00 Sijè Termination Under Section 507(b)(1)(B) Dat Piblikasyon 06/21/2002
Nimewo 200225045 UILC 4941.04-00 Sijè Definition of Self-Dealing Dat Piblikasyon 06/21/2002
Nimewo 200225045 UILC 4945.04-00 Sijè Definition of Taxable Expenditure Dat Piblikasyon 06/21/2002
Nimewo 200225044 UILC 511.00-00 Sijè Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Dat Piblikasyon 06/21/2002
Nimewo 200225044 UILC 512.09-01 Sijè General Dat Piblikasyon 06/21/2002
Nimewo 200225044 UILC 513.00-00 Sijè Unrelated v. Not Unrelated Trade or Business Dat Piblikasyon 06/21/2002
Nimewo 200225043 UILC 412.01-00 Sijè Funding Standard Account Dat Piblikasyon 06/21/2002
Nimewo 200225042 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 06/21/2002
Nimewo 200225042 UILC 501.03-02 Sijè Foundations Dat Piblikasyon 06/21/2002
Nimewo 200225042 UILC 4941.00-00 Sijè Excise Taxes on Acts of Self-Dealing Dat Piblikasyon 06/21/2002
Nimewo 200225042 UILC 4941.04-00 Sijè Definition of Self-Dealing Dat Piblikasyon 06/21/2002
Nimewo 200225041 UILC 501.09-00 Sijè Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) Dat Piblikasyon 06/21/2002
Nimewo 200225040 UILC 72.22-01 Sijè 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts Dat Piblikasyon 06/21/2002
Nimewo 200225040 UILC 72.22-02 Sijè Certain Distributions Not Subject to 10 Percent Additional Tax Dat Piblikasyon 06/21/2002
Nimewo 200225039 UILC 501.08-00 Sijè Fraternal Beneficiary Societies (See Also 0501.03-09) Dat Piblikasyon 06/21/2002
Nimewo 200225039 UILC 513.00-00 Sijè Unrelated v. Not Unrelated Trade or Business Dat Piblikasyon 06/21/2002
Nimewo 200225039 UILC 401.00-00 Sijè Qualified Pension, Profit-Sharing, and Stock Bonus Plan Dat Piblikasyon 06/21/2002
Nimewo 200225039 UILC 408.05-00 Sijè Individual Retirement Annuity Dat Piblikasyon 06/21/2002