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
200219044 507.00-00 Termination of Private Foundation Status 05/10/2002
200219043 507.00-00 Termination of Private Foundation Status 05/10/2002
200219042 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 05/10/2002
200219041 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 05/10/2002
200219040 9100.00-00 Extension of Time for Making Certain Elections 05/10/2002
200219039 501.03-02 Foundations 05/10/2002
200219039 501.03-30 Organizational and Operational Tests 05/10/2002
200219039 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/10/2002
200219039 4941.03-00 Special Rules as to Liability 05/10/2002
200219039 4941.04-00 Definition of Self-Dealing 05/10/2002
200219039 4945.00-00 Excise Taxes on Taxable Expenditures 05/10/2002
200219039 4945.04-00 Definition of Taxable Expenditure 05/10/2002
200219038 4941.04-00 Definition of Self-Dealing 05/10/2002
200219037 501.04-01 Local Associations of Employees 05/10/2002
200219037 512.01-01 Rents and Royalties 05/10/2002
200219036 501.03-02 Foundations 05/10/2002
200219036 501.03-30 Organizational and Operational Tests 05/10/2002
200219036 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/10/2002
200219036 4941.03-00 Special Rules as to Liability 05/10/2002
200219036 4941.04-00 Definition of Self-Dealing 05/10/2002
200219036 4945.00-00 Excise Taxes on Taxable Expenditures 05/10/2002
200219036 4945.04-00 Definition of Taxable Expenditure 05/10/2002
200219035 9999.00-00 Miscellaneous Issues 05/10/2002
200219034 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/10/2002
200219033 877.01-00 Principal Purpose--the Avoidance of Tax 05/10/2002