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 199905036 UILC 414.15-00 Subject Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements Release Date 02/05/1999
Number 199905035 UILC 414.15-00 Subject Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements Release Date 02/05/1999
Number 199905034 UILC 401.00-00 Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan Release Date 02/05/1999
Number 199905033 UILC 163.00-00 Subject Interest Release Date 02/05/1999
Number 199905033 UILC 461.08-02 Subject Cash Basis Release Date 02/05/1999
Number 199905032 UILC 401.29-02 Subject Special Distribution Requirements Release Date 02/05/1999
Number 199905031 UILC 512.01-00 Subject Exception, Additions, and Limitations on Unrelated Income Release Date 02/05/1999
Number 199905031 UILC 513.00-00 Subject Unrelated v. Not Unrelated Trade or Business Release Date 02/05/1999
Number 199905030 UILC 507.05-00 Subject Liability of Transferee Organizations Release Date 02/05/1999
Number 199905030 UILC 4940.00-00 Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) Release Date 02/05/1999
Number 199905030 UILC 4941.00-00 Subject Excise Taxes on Acts of Self-Dealing Release Date 02/05/1999
Number 199905030 UILC 4942.03-05 Subject Qualifying Distribution Release Date 02/05/1999
Number 199905030 UILC 4945.04-06 Subject Expenditure Responsibility Release Date 02/05/1999
Number 199905029 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 02/05/1999
Number 199905028 UILC 877.01-00 Subject Principal Purpose--the Avoidance of Tax Release Date 02/05/1999
Number 199905027 UILC 507.00-00 Subject Termination of Private Foundation Status Release Date 02/05/1999
Number 199905027 UILC 507.04-00 Subject Termination Under Section 507(b)(1)(B) Release Date 02/05/1999
Number 199905027 UILC 513.00-00 Subject Unrelated v. Not Unrelated Trade or Business Release Date 02/05/1999
Number 199905027 UILC 4945.00-00 Subject Excise Taxes on Taxable Expenditures Release Date 02/05/1999
Number 199905026 UILC 115.00-00 Subject Income of States, Municipalities, etc. Release Date 02/05/1999
Number 199905025 UILC 4941.03-00 Subject Special Rules as to Liability Release Date 02/05/1999
Number 199905025 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 02/05/1999
Number 199905025 UILC 501.22-00 Subject Section 501(c)(22) Organizations Release Date 02/05/1999
Number 199905024 UILC 29.01-00 Subject Allowance of Credit Release Date 02/05/1999
Number 199905024 UILC 29.03-00 Subject Definitions Release Date 02/05/1999