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
200006003 1442.04-00 Interest 02/11/2000
200006002 954.02-08 Income Equivalent to Interest 02/11/2000
200006001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/11/2000
200005039 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.) 02/04/2000
200005039 3402.00-00 Income Tax Collected at Source 02/04/2000
200005038 4945.04-04 Grants to Individuals 02/04/2000
200005037 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/04/2000
200005037 507.00-00 Termination of Private Foundation Status 02/04/2000
200005037 509.00-00 Private Foundation Defined 02/04/2000
200005036 507.00-00 Termination of Private Foundation Status 02/04/2000
200005035 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/04/2000
200005034 1362.01-03 Late Elections 02/04/2000
200005033 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/04/2000
200005032 877.01-00 Principal Purpose--the Avoidance of Tax 02/04/2000
200005031 451.13-01 Services (Rev. Rul. 71-21) 02/04/2000
200005030 9100.00-00 Extension of Time for Making Certain Elections 02/04/2000
200005030 2652.01-02 Special Election for QTIP 02/04/2000
200005030 2654.00-00 Special Rules 02/04/2000
200005029 501.21-00 Black Lung Trusts 02/04/2000
200005029 4951.05-00 Definitions 02/04/2000
200005029 4952.05-00 Definitions 02/04/2000
200005029 4953.02-00 Excess Contribution 02/04/2000
200005028 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/04/2000
200005027 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/04/2000
200005027 509.00-00 Private Foundation Defined 02/04/2000
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