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
200326045 414.08-00 Church Plan 06/27/2003
200326044 4971.02-00 Additional Tax 06/27/2003
200326043 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 06/27/2003
200326043 509.00-00 Private Foundation Defined 06/27/2003
200326043 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/27/2003
200326042 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 06/27/2003
200326042 509.00-00 Private Foundation Defined 06/27/2003
200326042 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/27/2003
200326041 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 06/27/2003
200326041 509.00-00 Private Foundation Defined 06/27/2003
200326041 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/27/2003
200326040 664.03-02 Charitable Remainder Unitrust 06/27/2003
200326040 4941.04-00 Definition of Self-Dealing 06/27/2003
200326039 664.03-02 Charitable Remainder Unitrust 06/27/2003
200326039 4941.04-00 Definition of Self-Dealing 06/27/2003
200326038 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 06/27/2003
200326038 414.00-00 Definitions and Special Rules 06/27/2003
200326037 414.09-00 Certain Employee Contributions 06/27/2003
200326036 414.00-00 Definitions and Special Rules 06/27/2003
200326035 501.03-24 Scientific Organizations 06/27/2003
200326035 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/27/2003
200326035 512.01-01 Rents and Royalties 06/27/2003
200326034 1012.06-00 Liabilities Assumed as Purchase Price 06/27/2003
200326033 877.01-00 Principal Purpose--the Avoidance of Tax 06/27/2003
200326032 368.05-00 Recapitalization (Type "E") 06/27/2003