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
200221051 408.00-00 Individual Retirement Accounts 05/24/2002
200221050 501.03-02 Foundations 05/24/2002
200221050 507.05-00 Liability of Transferee Organizations 05/24/2002
200221050 507.02-00 Termination Under Section 507(a)(2)(A) 05/24/2002
200221050 4940.02-01 Gross Investment Income--Items Included 05/24/2002
200221050 4941.04-00 Definition of Self-Dealing 05/24/2002
200221050 4941.03-00 Special Rules as to Liability 05/24/2002
200221049 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 05/24/2002
200221049 4980.01-00 Amount of Reversion 05/24/2002
200221048 401.06-00 Required Distributions 05/24/2002
200221048 401.06-02 Employee Dies Before Entire Interest Distributed 05/24/2002
200221048 408.03-00 Rollover Contributions 05/24/2002
200221047 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/24/2002
200221046 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 05/24/2002
200221046 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 05/24/2002
200221046 367.03-01 Reorganizations Described in Section 368(a)(1)(B) 05/24/2002
200221046 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 05/24/2002
200221046 6038B.00-00 Notice of Certain Transfers to Foreign Persons 05/24/2002
200221045 9999.98-00 Not Able to Identify Under Present List 05/24/2002
200221044 861.09-06 Asset Method of Apportionment 05/24/2002
200221043 861.09-06 Asset Method of Apportionment 05/24/2002
200221042 664.00-00 Charitable Remainder Trusts 05/24/2002
200221042 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 05/24/2002
200221042 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 05/24/2002
200221041 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/24/2002
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