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
Number 200219037 UILC 512.01-01 Subject Rents and Royalties Release Date 05/10/2002
Number 200219036 UILC 501.03-02 Subject Foundations Release Date 05/10/2002
Number 200219036 UILC 501.03-30 Subject Organizational and Operational Tests Release Date 05/10/2002
Number 200219036 UILC 4941.00-00 Subject Excise Taxes on Acts of Self-Dealing Release Date 05/10/2002
Number 200219036 UILC 4941.03-00 Subject Special Rules as to Liability Release Date 05/10/2002
Number 200219036 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 05/10/2002
Number 200219036 UILC 4945.00-00 Subject Excise Taxes on Taxable Expenditures Release Date 05/10/2002
Number 200219036 UILC 4945.04-00 Subject Definition of Taxable Expenditure Release Date 05/10/2002
Number 200219035 UILC 9999.00-00 Subject Miscellaneous Issues Release Date 05/10/2002
Number 200219034 UILC 2041.00-00 Subject Powers of Appointment (Included v. Not Included in Gross Estate) Release Date 05/10/2002
Number 200219033 UILC 877.01-00 Subject Principal Purpose--the Avoidance of Tax Release Date 05/10/2002
Number 200219032 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/10/2002
Number 200219032 UILC 1361.05-00 Subject Qualified Subchapter S Subsidiary Release Date 05/10/2002
Number 200219031 UILC 877.01-00 Subject Principal Purpose--the Avoidance of Tax Release Date 05/10/2002
Number 200219030 UILC 42.08-04 Subject Buildings Financed with Tax-Exempt Bonds Release Date 05/10/2002
Number 200219029 UILC 2041.00-00 Subject Powers of Appointment (Included v. Not Included in Gross Estate) Release Date 05/10/2002
Number 200219029 UILC 2601.00-00 Subject Tax On Generation Skipping Transfers Release Date 05/10/2002
Number 200219028 UILC 2041.00-00 Subject Powers of Appointment (Included v. Not Included in Gross Estate) Release Date 05/10/2002
Number 200219028 UILC 2601.00-00 Subject Tax On Generation Skipping Transfers Release Date 05/10/2002
Number 200219027 UILC 9100.22-00 Subject Other Release Date 05/10/2002
Number 200219027 UILC 1503.04-04 Subject Dual Resident Corporation Release Date 05/10/2002
Number 200219026 UILC 1235.00-00 Subject Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) Release Date 05/10/2002
Number 200219025 UILC 355.01-00 Subject Spin-Off Release Date 05/10/2002
Number 200219025 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 05/10/2002
Number 200219024 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 05/10/2002