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
200217003 1398.01-00 Cases Under Chapter 7 or 11 04/26/2002
200217002 861.01-01 Allocation to U.S. Source 04/26/2002
200217001 1033.02-00 Definition of Involuntary Conversion Events 04/26/2002
200216037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/19/2002
200216037 501.03-26 State Instrumentalities 04/19/2002
200216037 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/19/2002
200216036 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/19/2002
200216036 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/19/2002
200216036 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/19/2002
200216036 514.00-00 Unrelated Debt-Financed Income 04/19/2002
200216035 414.09-00 Certain Employee Contributions 04/19/2002
200216034 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/19/2002
200216033 507.00-00 Termination of Private Foundation Status 04/19/2002
200216033 509.03-00 Continuation of Private Foundation Status 04/19/2002
200216033 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/19/2002
200216033 4941.04-00 Definition of Self-Dealing 04/19/2002
200216033 4945.04-06 Expenditure Responsibility 04/19/2002
200216032 507.00-00 Termination of Private Foundation Status 04/19/2002
200216032 509.03-00 Continuation of Private Foundation Status 04/19/2002
200216032 4941.04-00 Definition of Self-Dealing 04/19/2002
200216032 4942.00-00 Taxes on Failure to Distribute Income 04/19/2002
200216032 4945.04-06 Expenditure Responsibility 04/19/2002
200216031 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 04/19/2002
200216030 168.20-02 Asset Classes 04/19/2002
200216030 168.32-00 Redeterminations, Changes in Use 04/19/2002
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