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
200008002 475.05-02 Negligible Sales Exemption 02/25/2000
200008001 7201.00-00 Attempt to Evade or Defeat Tax 02/25/2000
200008001 7206.10-00 Signing Statements Under Perjury 02/25/2000
200007042 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/18/2000
200007041 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/18/2000
200007040 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/18/2000
200007039 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/18/2000
200007039 509.00-00 Private Foundation Defined 02/18/2000
200007039 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/18/2000
200007038 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 02/18/2000
200007038 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 02/18/2000
200007038 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/18/2000
200007038 4972.00-00 Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) 02/18/2000
200007037 507.00-00 Termination of Private Foundation Status 02/18/2000
200007037 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/18/2000
200007037 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/18/2000
200007037 4942.00-00 Taxes on Failure to Distribute Income 02/18/2000
200007037 4943.00-00 Excise Taxes on Excess Business Holdings 02/18/2000
200007037 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/18/2000
200007037 4945.00-00 Excise Taxes on Taxable Expenditures 02/18/2000
200007036 414.08-00 Church Plan 02/18/2000
200007035 414.01-00 Service for Predecessor Employer 02/18/2000
200007034 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/18/2000
200007033 424.01-00 Modification, Extension or Renewal of Options 02/18/2000
200007032 148.09-00 Penalty in Lieu of Rebate 02/18/2000
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