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
Number 200103079 UILC 507.00-00 Subject Termination of Private Foundation Status Release Date 01/19/2001
Number 200103078 UILC 72.20-04 Subject Substantially Equal Payments Release Date 01/19/2001
Number 200103077 UILC 412.07-00 Subject Accrued Benefit Waiver Release Date 01/19/2001
Number 200103076 UILC 507.00-00 Subject Termination of Private Foundation Status Release Date 01/19/2001
Number 200103076 UILC 501.03-02 Subject Foundations Release Date 01/19/2001
Number 200103076 UILC 509.03-00 Subject Continuation of Private Foundation Status Release Date 01/19/2001
Number 200103076 UILC 511.00-00 Subject Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Release Date 01/19/2001
Number 200103076 UILC 4940.00-00 Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) Release Date 01/19/2001
Number 200103076 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 01/19/2001
Number 200103076 UILC 4944.00-00 Subject Excise Tax on "Jeopardizing" Investments Release Date 01/19/2001
Number 200103076 UILC 4945.04-06 Subject Expenditure Responsibility Release Date 01/19/2001
Number 200103076 UILC 6033.02-01 Subject Private Foundation Release Date 01/19/2001
Number 200103076 UILC 6043.01-00 Subject Exempt Organizations Release Date 01/19/2001
Number 200103075 UILC 401.00-00 Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan Release Date 01/19/2001
Number 200103075 UILC 414.00-00 Subject Definitions and Special Rules Release Date 01/19/2001
Number 200103075 UILC 3401.00-00 Subject Definitions Release Date 01/19/2001
Number 200103074 UILC 6330.00-00 Subject Collection Due Process - Levy Release Date 01/19/2001
Number 200103073 UILC 55.03-00 Subject Alternative Minimum Taxable Income Release Date 01/19/2001
Number 200103072 UILC 6012.01-00 Subject Individuals Release Date 01/19/2001
Number 200103071 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 01/19/2001
Number 200103070 UILC 45B.00-00 Subject FICA Tax Credit on Employee Tips Release Date 01/19/2001
Number 200103070 UILC 3401.04-01 Subject Employer v. Not an Employer Release Date 01/19/2001
Number 200103069 UILC 6050I.00-00 Subject Returns Relating to Cash Received in Trade or Business Release Date 01/19/2001
Number 200103067 UILC 877.01-00 Subject Principal Purpose--the Avoidance of Tax Release Date 01/19/2001
Number 200103066 UILC 338.01-02 Subject Time in which Election must be made Release Date 01/19/2001