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 200026002 UILC 2601.00-00 Subject Tax On Generation Skipping Transfers Release Date 06/30/2000
Number 200026002 UILC 2651.05-00 Subject Persons with a Deceased Parent Release Date 06/30/2000
Number 200026001 UILC 2601.00-00 Subject Tax On Generation Skipping Transfers Release Date 06/30/2000
Number 200026001 UILC 2651.05-00 Subject Persons with a Deceased Parent Release Date 06/30/2000
Number 200025064 UILC 401.29-00 Subject Cash or Deferred Arrangements Release Date 06/23/2000
Number 200025063 UILC 403.04-01 Subject Exclusion Allowance Release Date 06/23/2000
Number 200025062 UILC 402.08-00 Subject Rollover Contributions Release Date 06/23/2000
Number 200025062 UILC 3405.00-00 Subject Special Rules for Pensions, Annuities, and Certain Other Deferred Income Release Date 06/23/2000
Number 200025061 UILC 414.08-00 Subject Church Plan Release Date 06/23/2000
Number 200025060 UILC 414.01-00 Subject Service for Predecessor Employer Release Date 06/23/2000
Number 200025059 UILC 501.03-11 Subject Hospitals and Health Clinics (See Also 0501.06-03) Release Date 06/23/2000
Number 200025058 UILC 4976.00-00 Subject Taxes with Respect to Funded Welfare Benefit Plans Release Date 06/23/2000
Number 200025057 UILC 501.03-11 Subject Hospitals and Health Clinics (See Also 0501.06-03) Release Date 06/23/2000
Number 200025056 UILC 501.00-00 Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Release Date 06/23/2000
Number 200025056 UILC 501.02-00 Subject Title-Holding Company Release Date 06/23/2000
Number 200025056 UILC 501.03-00 Subject Religious, Charitable, etc., Institutions and Community Chest Release Date 06/23/2000
Number 200025056 UILC 501.03-11 Subject Hospitals and Health Clinics (See Also 0501.06-03) Release Date 06/23/2000
Number 200025056 UILC 501.04-00 Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Release Date 06/23/2000
Number 200025056 UILC 509.00-00 Subject Private Foundation Defined Release Date 06/23/2000
Number 200025056 UILC 509.01-02 Subject Support Release Date 06/23/2000
Number 200025056 UILC 509.02-01 Subject Publicly Supported Organizations Release Date 06/23/2000
Number 200025056 UILC 511.00-00 Subject Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Release Date 06/23/2000
Number 200025056 UILC 511.02-00 Subject Section 501(c)(2) Corporations Release Date 06/23/2000
Number 200025056 UILC 512.00-00 Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) Release Date 06/23/2000
Number 200025056 UILC 512.10-00 Subject Modifications Release Date 06/23/2000