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
200334004 9999.98-00 Not Able to Identify Under Present List 08/22/2003
200334003 1362.02-02 Ceases to be Small Business Corporation 08/22/2003
200334002 1362.02-02 Ceases to be Small Business Corporation 08/22/2003
200334001 305.02-00 Stock Rights 08/22/2003
200334001 307.02-00 Stock Rights 08/22/2003
200334001 482.22-02 Constructive Dividend 08/22/2003
200334001 482.22-03 Capital Contribution 08/22/2003
200334001 9999.97-00 Substance v. Form Issues Not Contained in Present List 08/22/2003
200333039 414.09-00 Certain Employee Contributions 08/15/2003
200333038 414.09-00 Certain Employee Contributions 08/15/2003
200333037 507.00-00 Termination of Private Foundation Status 08/15/2003
200333036 507.00-00 Termination of Private Foundation Status 08/15/2003
200333035 9100.00-00 Extension of Time for Making Certain Elections 08/15/2003
200333034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/15/2003
200333034 501.03-30 Organizational and Operational Tests 08/15/2003
200333034 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/15/2003
200333033 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/15/2003
200333033 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/15/2003
200333032 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/15/2003
200333032 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/15/2003
200333031 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/15/2003
200333031 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/15/2003
200333030 4941.04-00 Definition of Self-Dealing 08/15/2003
200333029 7702.02-00 Cash Value Accumulation Test 08/15/2003
200333029 7702.03-00 Guideline Premium Requirements 08/15/2003