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
200226004 7701.01-00 Associations v. Corporations 06/28/2002
200226003 105.01-00 Attributable to Employer Contributions 06/28/2002
200226003 213.05-00 Medical Care 06/28/2002
200226002 142.11-00 Solid Waste Disposal Facility 06/28/2002
200226001 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 06/28/2002
200225047 9100.00-0 Extension of Time for Making Certain Elections 06/21/2002
200225046 501.03-08 Educational Organizations 06/21/2002
200225046 501.03-30 Organizational and Operational Tests 06/21/2002
200225046 512.01-00 Exception, Additions, and Limitations on Unrelated Income 06/21/2002
200225046 512.01-01 Rents and Royalties 06/21/2002
200225046 513.02-00 Advertising, etc., Activities 06/21/2002
200225045 507.03-00 Termination Under Section 507(b)(1)(A) 06/21/2002
200225045 507.04-00 Termination Under Section 507(b)(1)(B) 06/21/2002
200225045 4941.04-00 Definition of Self-Dealing 06/21/2002
200225045 4945.04-00 Definition of Taxable Expenditure 06/21/2002
200225044 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/21/2002
200225044 512.09-01 General 06/21/2002
200225044 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/21/2002
200225043 412.01-00 Funding Standard Account 06/21/2002
200225042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2002
200225042 501.03-02 Foundations 06/21/2002
200225042 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/21/2002
200225042 4941.04-00 Definition of Self-Dealing 06/21/2002
200225041 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/21/2002
200225040 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 06/21/2002