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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
199943058 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/29/1999
199943058 4941.04-00 Definition of Self-Dealing 10/29/1999
199943058 4942.03-05 Qualifying Distribution 10/29/1999
199943058 4943.04-03 Business Enterprise 10/29/1999
199943058 4944.03-00 Exception for Program-Related Investments 10/29/1999
199943058 4945.04-05 Grants to Organizations 10/29/1999
199943057 4941.04-00 Definition of Self-Dealing 10/29/1999
199943057 4942.03-03 Minimum Investment Return 10/29/1999
199943057 4942.03-04 Adjusted Net Income 10/29/1999
199943057 4943.03-03 Receipts Under Certain Pre-Existing Wills and Trusts 10/29/1999
199943057 4947.02-00 Split-Interest Trusts 10/29/1999
199943056 408.00-00 Individual Retirement Accounts 10/29/1999
199943056 408.03-00 Rollover Contributions 10/29/1999
199943055 408.00-00 Individual Retirement Accounts 10/29/1999
199943055 408.03-00 Rollover Contributions 10/29/1999
199943054 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/29/1999
199943054 402.08-00 Rollover Contributions 10/29/1999
199943053 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/29/1999
199943053 4941.04-00 Definition of Self-Dealing 10/29/1999
199943052 507.00-00 Termination of Private Foundation Status 10/29/1999
199943052 509.00-00 Private Foundation Defined 10/29/1999
199943052 4941.04-00 Definition of Self-Dealing 10/29/1999
199943052 4942.03-05 Qualifying Distribution 10/29/1999
199943052 4945.04-06 Expenditure Responsibility 10/29/1999
199943051 4942.03-07 Set-Asides 10/29/1999