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
200225040 72.22-02 Certain Distributions Not Subject to 10 Percent Additional Tax 06/21/2002
200225039 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 06/21/2002
200225039 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/21/2002
200225039 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/21/2002
200225039 408.05-00 Individual Retirement Annuity 06/21/2002
200225039 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/21/2002
200225038 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 06/21/2002
200225038 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/21/2002
200225038 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/21/2002
200225038 408.05-00 Individual Retirement Annuity 06/21/2002
200225038 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/21/2002
200225037 4941.04-00 Definition of Self-Dealing 06/21/2002
200225036 4942.03-07 Set-Asides 06/21/2002
200225035 877.01-00 Principal Purpose--the Avoidance of Tax 06/21/2002
200225034 856.00-00 Definition of Real Estate Investment Trust 06/21/2002
200225033 856.00-00 Definition of Real Estate Investment Trust 06/21/2002
200225032 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 06/21/2002
200225031 368.03-00 Stock for Property (Type "C") 06/21/2002
200225030 164.03-00 Income Taxes 06/21/2002
200225029 2601.00-00 Tax On Generation Skipping Transfers 06/21/2002
200225028 338.01-02 Time in which Election must be made 06/21/2002
200225028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/21/2002
200225027 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225026 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225025 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
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