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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200116048 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 04/20/2001 |
| Number 200116048 | UILC 501.03-02 | Subject Foundations | Release Date 04/20/2001 |
| Number 200116048 | UILC 509.03-00 | Subject Continuation of Private Foundation Status | Release Date 04/20/2001 |
| Number 200116048 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 04/20/2001 |
| Number 200116048 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 04/20/2001 |
| Number 200116048 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 04/20/2001 |
| Number 200116048 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 04/20/2001 |
| Number 200116048 | UILC 4944.00-00 | Subject Excise Tax on "Jeopardizing" Investments | Release Date 04/20/2001 |
| Number 200116048 | UILC 4945.04-06 | Subject Expenditure Responsibility | Release Date 04/20/2001 |
| Number 200116048 | UILC 6033.02-01 | Subject Private Foundation | Release Date 04/20/2001 |
| Number 200116047 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 04/20/2001 |
| Number 200116046 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 04/20/2001 |
| Number 200116046 | UILC 402.00-00 | Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | Release Date 04/20/2001 |
| Number 200116045 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 04/20/2001 |
| Number 200116044 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 04/20/2001 |
| Number 200116043 | UILC 263.00-00 | Subject Capital Expenditures (Deductible v. Not Deductible) | Release Date 04/20/2001 |
| Number 200116043 | UILC 162.00-00 | Subject Trade or Business (Deductible v. Not Deductible) | Release Date 04/20/2001 |
| Number 200116042 | UILC 197.01-00 | Subject Certain Elections for Intangible Property | Release Date 04/20/2001 |
| Number 200116041 | UILC 832.05-00 | Subject Premiums Earned | Release Date 04/20/2001 |
| Number 200116040 | UILC 104.00-00 | Subject Compensation for Injuries and Sickness (Excluded v. Not Excluded) | Release Date 04/20/2001 |
| Number 200116039 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/20/2001 |
| Number 200116038 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/20/2001 |
| Number 200116037 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/20/2001 |
| Number 200116036 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/20/2001 |
| Number 200116035 | UILC 877.08-00 | Subject Ruling Submission by Expatriating Long-Term Resident | Release Date 04/20/2001 |
