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 199940035 UILC 507.05-00 Subject Liability of Transferee Organizations Release Date 10/08/1999
Number 199940035 UILC 507.07-00 Subject Aggregate Tax Benefit Release Date 10/08/1999
Number 199940035 UILC 4940.02-02 Subject Exclusions, Deductions, and Special Rules Release Date 10/08/1999
Number 199940035 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 10/08/1999
Number 199940035 UILC 4942.03-02 Subject Distributable Amount Release Date 10/08/1999
Number 199940035 UILC 4942.03-05 Subject Qualifying Distribution Release Date 10/08/1999
Number 199940035 UILC 4943.00-00 Subject Excise Taxes on Excess Business Holdings Release Date 10/08/1999
Number 199940035 UILC 4944.00-00 Subject Excise Tax on "Jeopardizing" Investments Release Date 10/08/1999
Number 199940035 UILC 4945.04-06 Subject Expenditure Responsibility Release Date 10/08/1999
Number 199940034 UILC 512.10-00 Subject Modifications Release Date 10/08/1999
Number 199940034 UILC 513.00-00 Subject Unrelated v. Not Unrelated Trade or Business Release Date 10/08/1999
Number 199940034 UILC 514.01-00 Subject Rent and Deductions Release Date 10/08/1999
Number 199940034 UILC 514.06-00 Subject Definitions--Debt-Financed Property Release Date 10/08/1999
Number 199940033 UILC 856.04-00 Subject Rents From Real Property Release Date 10/08/1999
Number 199940032 UILC 44.00.00-00 Subject INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) Release Date 10/08/1999
Number 199940032 UILC 51.00.00-00 Subject LIENS Release Date 10/08/1999
Number 199940031 UILC 50.30.00-00 Subject LEVY: Sale Release Date 10/08/1999
Number 199940030 UILC 108.00-00 Subject Income From Discharge of Indebtedness Release Date 10/08/1999
Number 199940030 UILC 108.01-00 Subject Exclusion From Gross Income Release Date 10/08/1999
Number 199940030 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 10/08/1999
Number 199940029 UILC 1362.01-03 Subject Late Elections Release Date 10/08/1999
Number 199940028 UILC 101.01-02 Subject Transfer for Consideration Release Date 10/08/1999
Number 199940027 UILC 1362.01-03 Subject Late Elections Release Date 10/08/1999
Number 199940026 UILC 1362.01-03 Subject Late Elections Release Date 10/08/1999
Number 199940025 UILC 117.06-00 Subject Qualified Tuition Reduction Release Date 10/08/1999