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 199943053 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 10/29/1999
Number 199943052 UILC 507.00-00 Subject Termination of Private Foundation Status Release Date 10/29/1999
Number 199943052 UILC 509.00-00 Subject Private Foundation Defined Release Date 10/29/1999
Number 199943052 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 10/29/1999
Number 199943052 UILC 4942.03-05 Subject Qualifying Distribution Release Date 10/29/1999
Number 199943052 UILC 4945.04-06 Subject Expenditure Responsibility Release Date 10/29/1999
Number 199943051 UILC 4942.03-07 Subject Set-Asides Release Date 10/29/1999
Number 199943051 UILC 4942.03-05 Subject Qualifying Distribution Release Date 10/29/1999
Number 199943051 UILC 4942.03-01 Subject Undistributed Income Release Date 10/29/1999
Number 199943051 UILC 4942.03-02 Subject Distributable Amount Release Date 10/29/1999
Number 199943050 UILC 72.20-04 Subject Substantially Equal Payments Release Date 10/29/1999
Number 199943049 UILC 501.03-11 Subject Hospitals and Health Clinics (See Also 0501.06-03) Release Date 10/29/1999
Number 199943048 UILC 468A.04-02 Subject Revised Schedules Release Date 10/29/1999
Number 199943048 UILC 468A.03-04 Subject Formulas or Other Methods Release Date 10/29/1999
Number 199943047 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 10/29/1999
Number 199943046 UILC 29.00-00 Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Release Date 10/29/1999
Number 199943046 UILC 702.01-09 Subject Credits Release Date 10/29/1999
Number 199943046 UILC 708.00-00 Subject Continuation of Partnership Release Date 10/29/1999
Number 199943045 UILC 501.03-01 Subject Employee Benefit Organization (See Also 0501.09-00) Release Date 10/29/1999
Number 199943044 UILC 4942.00-00 Subject Taxes on Failure to Distribute Income Release Date 10/29/1999
Number 199943044 UILC 4943.00-00 Subject Excise Taxes on Excess Business Holdings Release Date 10/29/1999
Number 199943044 UILC 4944.00-00 Subject Excise Tax on "Jeopardizing" Investments Release Date 10/29/1999
Number 199943044 UILC 4945.00-00 Subject Excise Taxes on Taxable Expenditures Release Date 10/29/1999
Number 199943043 UILC 4945.00-00 Subject Excise Taxes on Taxable Expenditures Release Date 10/29/1999
Number 199943042 UILC 7701.00-00 Subject Definitions Release Date 10/29/1999