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
200022003 1035.02-00 Gain Recognition v. Nonrecognition 06/02/2000
200022003 7702.01-00 Definition 06/02/2000
200022002 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/02/2000
200022001 7701.25-00 Motor Vehicle Operating Leases 06/02/2000
200021063 414.00-00 Definitions and Special Rules 05/26/2000
200021063 170.00-00 Charitable, Etc. Contributions and Gifts 05/26/2000
200021063 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 05/26/2000
200021063 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2000
200021062 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2000
200021062 509.00-00 Private Foundation Defined 05/26/2000
200021062 414.00-00 Definitions and Special Rules 05/26/2000
200021062 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2000
200021061 414.09-00 Certain Employee Contributions 05/26/2000
200021060 414.09-00 Certain Employee Contributions 05/26/2000
200021059 414.09-00 Certain Employee Contributions 05/26/2000
200021058 414.09-00 Certain Employee Contributions 05/26/2000
200021057 507.01-00 Termination Under Section 507(a)(1) 05/26/2000
200021057 501.03-02 Foundations 05/26/2000
200021057 509.01-01 Private Foundation 05/26/2000
200021057 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 05/26/2000
200021057 4941.04-00 Definition of Self-Dealing 05/26/2000
200021057 4942.03-05 Qualifying Distribution 05/26/2000
200021057 4945.04-06 Expenditure Responsibility 05/26/2000
200021057 6033.02-01 Private Foundation 05/26/2000
200021057 6043.01-00 Exempt Organizations 05/26/2000
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