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
200501025 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2005
200501025 368.05-00 Recapitalization (Type "E") 01/07/2005
200501024 412.06-00 Minimum Funding Waiver 01/07/2005
200501023 412.06-00 Minimum Funding Waiver 01/07/2005
200501022 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/07/2005
200501022 4941.04-00 Definition of Self-Dealing 01/07/2005
200501021 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/07/2005
200501021 4941.04-00 Definition of Self-Dealing 01/07/2005
200501020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/07/2005
200501019 507.02-00 Termination Under Section 507(a)(2)(A) 01/07/2005
200501019 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/07/2005
200501019 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/07/2005
200501019 4942.05-05 Support Test 01/07/2005
200501019 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/07/2005
200501019 4945.04-06 Expenditure Responsibility 01/07/2005
200501018 507.02-00 Termination Under Section 507(a)(2)(A) 01/07/2005
200501018 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/07/2005
200501018 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/07/2005
200501018 4942.05-05 Support Test 01/07/2005
200501018 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/07/2005
200501018 4945.04-06 Expenditure Responsibility 01/07/2005
200501017 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/07/2005
200501016 6050I.00-00 Returns Relating to Cash Received in Trade or Business 01/07/2005
200501016 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 01/07/2005
200501015 1362.01-03 Late Elections 01/07/2005