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
200229002 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229001 457.10-00 Ineligible Plans 07/19/2002
200228035 9100.00-00 Extension of Time for Making Certain Elections 07/12/2002
200228034 4945.04-04 Grants to Individuals 07/12/2002
200228033 507.01-00 Termination Under Section 507(a)(1) 07/12/2002
200228033 507.05-00 Liability of Transferee Organizations 07/12/2002
200228032 507.01-00 Termination Under Section 507(a)(1) 07/12/2002
200228032 507.05-00 Liability of Transferee Organizations 07/12/2002
200228031 507.01-00 Termination Under Section 507(a)(1) 07/12/2002
200228031 507.05-00 Liability of Transferee Organizations 07/12/2002
200228030 507.00-00 Termination of Private Foundation Status 07/12/2002
200228030 501.03-02 Foundations 07/12/2002
200228030 509.03-00 Continuation of Private Foundation Status 07/12/2002
200228030 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/12/2002
200228030 4941.04-00 Definition of Self-Dealing 07/12/2002
200228030 4942.03-05 Qualifying Distribution 07/12/2002
200228030 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/12/2002
200228030 4945.04-06 Expenditure Responsibility 07/12/2002
200228029 4941.04-00 Definition of Self-Dealing 07/12/2002
200228029 4947.02-00 Split-Interest Trusts 07/12/2002
200228029 4946.01-00 Disqualified Person 07/12/2002
200228028 4941.04-00 Definition of Self-Dealing 07/12/2002
200228028 4947.02-00 Split-Interest Trusts 07/12/2002
200228028 4946.01-00 Disqualified Person 07/12/2002
200228027 4941.04-00 Definition of Self-Dealing 07/12/2002