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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Number UILC Subject Release Date
200817060 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817059 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/25/2008
200817058 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817057 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817056 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817055 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817054 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817053 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817052 501.01-00 Instrumentalities of U.S. 04/25/2008
200817051 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817050 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817049 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817048 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817047 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817046 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817045 501.33-00 Private v. Public Interest Served 04/25/2008
200817045 501.35-00 "Exclusively" Test 04/25/2008
200817045 501.36-00 Business Activities 04/25/2008
200817044 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817043 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817042 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817041 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/25/2008
200817040 509.02-01 Publicly Supported Organizations 04/25/2008
200817039 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/25/2008
200817038 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/25/2008
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