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
200009068 509.01-01 Private Foundation 03/03/2000
200009068 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/03/2000
200009068 4941.04-00 Definition of Self-Dealing 03/03/2000
200009068 4942.03-05 Qualifying Distribution 03/03/2000
200009068 4944.00-00 Excise Tax on "Jeopardizing" Investments 03/03/2000
200009068 4945.04-06 Expenditure Responsibility 03/03/2000
200009067 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 03/03/2000
200009066 72.04-00 Employee Annuities 03/03/2000
200009065 414.07-00 Governmental Plan 03/03/2000
200009064 414.08-00 Church Plan 03/03/2000
200009063 507.00-00 Termination of Private Foundation Status 03/03/2000
200009063 507.05-00 Liability of Transferee Organizations 03/03/2000
200009062 414.00-00 Definitions and Special Rules 03/03/2000
200009061 414.06-00 Mergers and Consolidations of Plans or Transfers of Plan Assets 03/03/2000
200009060 507.01-00 Termination Under Section 507(a)(1) 03/03/2000
200009060 509.01-01 Private Foundation 03/03/2000
200009060 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/03/2000
200009060 4941.04-00 Definition of Self-Dealing 03/03/2000
200009060 4942.03-05 Qualifying Distribution 03/03/2000
200009060 4944.00-00 Excise Tax on "Jeopardizing" Investments 03/03/2000
200009060 4945.04-06 Expenditure Responsibility 03/03/2000
200009060 6033.02-01 Private Foundation 03/03/2000
200009059 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/03/2000
200009058 4947.01-00 All Unexpired Interests Devoted to Section 170(c)(2)(B) Purposes 03/03/2000
200009057 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2000
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