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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Showing 65901 - 65925 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200118002 | UILC 2001.02-00 | Subject Determination of Amount of Adjusted Taxable Gifts | Release Date 05/04/2001 |
| Number 200118001 | UILC 847.00-00 | Subject Special Estimated Tax Payments | Release Date 05/04/2001 |
| Number 200117046 | UILC 4945.04-00 | Subject Definition of Taxable Expenditure | Release Date 04/27/2001 |
| Number 200117046 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 04/27/2001 |
| Number 200117045 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 04/27/2001 |
| Number 200117044 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 04/27/2001 |
| Number 200117043 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 04/27/2001 |
| Number 200117043 | UILC 509.00-00 | Subject Private Foundation Defined | Release Date 04/27/2001 |
| Number 200117043 | UILC 170.00-00 | Subject Charitable, Etc. Contributions and Gifts | Release Date 04/27/2001 |
| Number 200117043 | UILC 511.00-00 | Subject Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | Release Date 04/27/2001 |
| Number 200117043 | UILC 512.00-00 | Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) | Release Date 04/27/2001 |
| Number 200117043 | UILC 513.00-00 | Subject Unrelated v. Not Unrelated Trade or Business | Release Date 04/27/2001 |
| Number 200117042 | UILC 501.03-02 | Subject Foundations | Release Date 04/27/2001 |
| Number 200117042 | UILC 507.01-00 | Subject Termination Under Section 507(a)(1) | Release Date 04/27/2001 |
| Number 200117042 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 04/27/2001 |
| Number 200117042 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 04/27/2001 |
| Number 200117042 | UILC 4943.03-00 | Subject Definition of Excess Business Holdings | Release Date 04/27/2001 |
| Number 200117042 | UILC 4944.03-00 | Subject Exception for Program-Related Investments | Release Date 04/27/2001 |
| Number 200117042 | UILC 4945.04-00 | Subject Definition of Taxable Expenditure | Release Date 04/27/2001 |
| Number 200117041 | UILC 4942.00-00 | Subject Taxes on Failure to Distribute Income | Release Date 04/27/2001 |
| Number 200117041 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 04/27/2001 |
| Number 200117041 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 04/27/2001 |
| Number 200117041 | UILC 4945.04-06 | Subject Expenditure Responsibility | Release Date 04/27/2001 |
| Number 200117041 | UILC 4946.02-00 | Subject Foundation Manager | Release Date 04/27/2001 |
| Number 200117041 | UILC 6043.01-00 | Subject Exempt Organizations | Release Date 04/27/2001 |
