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
200133048 4940.02-00 Computation of Net Investment Income 08/17/2001
200133048 4941.04-00 Definition of Self-Dealing 08/17/2001
200133048 4942.03-01 Undistributed Income 08/17/2001
200133048 4945.04-06 Expenditure Responsibility 08/17/2001
200133048 4946.02-00 Foundation Manager 08/17/2001
200133048 6043.01-00 Exempt Organizations 08/17/2001
200133047 419.14-00 Ten or More Employer Plan Exception 08/17/2001
200133046 877.00-00 Expatriation to Avoid Tax 08/17/2001
200133045 6402.00-00 Authority to Make Credits or Refunds 08/17/2001
200133045 6611.00-00 Interest on Overpayments (Interest v. No Interest) 08/17/2001
200133045 7122.00-00 Compromises 08/17/2001
200133045 7809.00-00 Deposit of Collections 08/17/2001
200133044 9999.98-00 Not Able to Identify Under Present List 08/17/2001
200133043 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 08/17/2001
200133042 7512.00-00 Separate Accounting for Certain Collected Taxes, etc. 08/17/2001
200133041 6103.03-00 Disclosure Pursuant to Taxpayer's Consent 08/17/2001
200133041 6103.05-00 Disclosure to Persons Having Material Interest 08/17/2001
200133040 9999.98-00 Not Able to Identify Under Present List 08/17/2001
200133039 877.01-00 Principal Purpose--the Avoidance of Tax 08/17/2001
200133038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2001
200133037 118.01-02 Nonshareholder Contributions 08/17/2001
200133036 118.01-02 Nonshareholder Contributions 08/17/2001
200133035 355.01-00 Spin-Off 08/17/2001
200133035 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 08/17/2001
200133034 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/17/2001
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