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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200036004 832.05-00 Premiums Earned 09/08/2000
200036003 351.00-00 Transfer to Corporation Controlled by Transferor 09/08/2000
200036002 351.00-00 Transfer to Corporation Controlled by Transferor 09/08/2000
200036001 4001.00-00 Passenger Vehicles 09/08/2000
200035036 414.00-00 Definitions and Special Rules 09/01/2000
200035036 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/01/2000
200035036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/01/2000
200035035 414.00-00 Definitions and Special Rules 09/01/2000
200035035 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/01/2000
200035035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/01/2000
200035034 507.00-00 Termination of Private Foundation Status 09/01/2000
200035034 501.03-02 Foundations 09/01/2000
200035034 509.01-01 Private Foundation 09/01/2000
200035034 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/01/2000
200035034 4941.04-00 Definition of Self-Dealing 09/01/2000
200035034 4942.03-05 Qualifying Distribution 09/01/2000
200035034 4942.03-06 Contributions to "Pass-Through" Organizations 09/01/2000
200035034 4943.00-00 Excise Taxes on Excess Business Holdings 09/01/2000
200035034 4944.00-00 Excise Tax on "Jeopardizing" Investments 09/01/2000
200035034 4945.04-06 Expenditure Responsibility 09/01/2000
200035033 414.09-00 Certain Employee Contributions 09/01/2000
200035032 877.01-00 Principal Purpose--the Avoidance of Tax 09/01/2000
200035031 332.00-00 Complete Liquidation of Subsidiaries 09/01/2000
200035031 7701.00-00 Definitions 09/01/2000
200035030 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 09/01/2000

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