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
200126033 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/29/2001
200126033 4941.04-00 Definition of Self-Dealing 06/29/2001
200126033 4942.05-01 Active Conduct of Exempt Purpose Activities 06/29/2001
200126033 4945.04-04 Grants to Individuals 06/29/2001
200126033 4945.04-05 Grants to Organizations 06/29/2001
200126033 4946.00-00 Definitions and Special Rules 06/29/2001
200126032 501.03-26 State Instrumentalities 06/29/2001
200126032 6621.01-00 Overpayment and Underpayment Rates 06/29/2001
200126031 09.19.00-00 BANKRUPTCY CODE CASES: Determination of tax liability(505) 06/29/2001
200126030 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 06/29/2001
200126029 1362.01-03 Late Elections 06/29/2001
200126028 355.01-00 Spin-Off 06/29/2001
200126027 9100.00-00 Extension of Time for Making Certain Elections 06/29/2001
200126027 7701.00-00 Definitions 06/29/2001
200126026 2702.02-02 Personal Residence in Trust 06/29/2001
200126025 338.01-02 Time in which Election must be made 06/29/2001
200126025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/29/2001
200126024 877.01-00 Principal Purpose--the Avoidance of Tax 06/29/2001
200126023 338.01-02 Time in which Election must be made 06/29/2001
200126023 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/29/2001
200126022 338.01-02 Time in which Election must be made 06/29/2001
200126022 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/29/2001
200126021 1362.01-03 Late Elections 06/29/2001
200126020 1362.01-03 Late Elections 06/29/2001
200126019 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 06/29/2001
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