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 200003059 UILC 642.03-00 Subject Charitable Deduction Release Date 01/21/2000
Number 200003059 UILC 671.00-00 Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Release Date 01/21/2000
Number 200003059 UILC 2522.02-04 Subject Guaranteed Annuity and Unitrust Interests Release Date 01/21/2000
Number 200003058 UILC 402.07-00 Subject Unrealized Appreciation of Employer's Securities Release Date 01/21/2000
Number 200003057 UILC 408.09-00 Subject Simplified Employee Pensions Release Date 01/21/2000
Number 200003056 UILC 507.00-00 Subject Termination of Private Foundation Status Release Date 01/21/2000
Number 200003056 UILC 501.03-02 Subject Foundations Release Date 01/21/2000
Number 200003056 UILC 509.01-01 Subject Private Foundation Release Date 01/21/2000
Number 200003056 UILC 4940.00-00 Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) Release Date 01/21/2000
Number 200003056 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 01/21/2000
Number 200003056 UILC 4942.03-05 Subject Qualifying Distribution Release Date 01/21/2000
Number 200003056 UILC 4943.00-00 Subject Excise Taxes on Excess Business Holdings Release Date 01/21/2000
Number 200003056 UILC 4944.00-00 Subject Excise Tax on "Jeopardizing" Investments Release Date 01/21/2000
Number 200003056 UILC 4945.04-06 Subject Expenditure Responsibility Release Date 01/21/2000
Number 200003056 UILC 6033.02-01 Subject Private Foundation Release Date 01/21/2000
Number 200003055 UILC 4940.00-00 Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) Release Date 01/21/2000
Number 200003054 UILC 4976.01-00 Subject Disqualified Benefits Release Date 01/21/2000
Number 200003053 UILC 501.00-00 Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Release Date 01/21/2000
Number 200003053 UILC 512.00-00 Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) Release Date 01/21/2000
Number 200003052 UILC 115.00-00 Subject Income of States, Municipalities, etc. Release Date 01/21/2000
Number 200003051 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 01/21/2000
Number 200003050 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 01/21/2000
Number 200003049 UILC 507.00-00 Subject Termination of Private Foundation Status Release Date 01/21/2000
Number 200003048 UILC 511.00-00 Subject Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Release Date 01/21/2000
Number 200003048 UILC 512.00-00 Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) Release Date 01/21/2000