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 200438001 UILC 1361.03-02 Subject Qualified Subchapter S Trusts Release Date 09/17/2004
Number 200437040 UILC 501.00-00 Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Release Date 09/10/2004
Number 200437039 UILC 412.06-00 Subject Minimum Funding Waiver Release Date 09/10/2004
Number 200437038 UILC 72.20-04 Subject Substantially Equal Payments Release Date 09/10/2004
Number 200437037 UILC 408.00-00 Subject Individual Retirement Accounts Release Date 09/10/2004
Number 200437036 UILC 509.02-02 Subject Supporting Organizations Release Date 09/10/2004
Number 200437036 UILC 513.00-00 Subject Unrelated v. Not Unrelated Trade or Business Release Date 09/10/2004
Number 200437035 UILC 263A.03-02 Subject Indirect Costs Release Date 09/10/2004
Number 200437035 UILC 263A.04-03 Subject Burden Rates Release Date 09/10/2004
Number 200437034 UILC 263A.04-00 Subject Allocation Methods Release Date 09/10/2004
Number 200437033 UILC 951.00-00 Subject Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) Release Date 09/10/2004
Number 200437033 UILC 7701.33-00 Subject Conduit Arrangements Release Date 09/10/2004
Number 200437032 UILC 2055.00-00 Subject Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Release Date 09/10/2004
Number 200437032 UILC 2518.00-00 Subject Disclaimers Release Date 09/10/2004
Number 200437031 UILC 263A.01-01 Subject Production Activities Release Date 09/10/2004
Number 200437030 UILC 132.04-01 Subject In General Release Date 09/10/2004
Number 200437029 UILC 355.01-01 Subject Split-Off Release Date 09/10/2004
Number 200437029 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 09/10/2004
Number 200437028 UILC 104.02-00 Subject Workmen's Compensation Release Date 09/10/2004
Number 200437027 UILC 7701.00-00 Subject Definitions Release Date 09/10/2004
Number 200437027 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 09/10/2004
Number 200437026 UILC 7701.00-00 Subject Definitions Release Date 09/10/2004
Number 200437026 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/10/2004
Number 200437025 UILC 7701.00-00 Subject Definitions Release Date 09/10/2004
Number 200437025 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/10/2004