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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
199943010 1362.02-03 Passive Investment Income 10/29/1999
199943052 507.00-00 Termination of Private Foundation Status 10/29/1999
199943052 509.00-00 Private Foundation Defined 10/29/1999
199943052 4941.04-00 Definition of Self-Dealing 10/29/1999
199943052 4942.03-05 Qualifying Distribution 10/29/1999
199943052 4945.04-06 Expenditure Responsibility 10/29/1999
199943027 9100.09-00 Section 442; Accounting Periods 10/29/1999
199943058 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 10/29/1999
199943058 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/29/1999
199943058 4941.04-00 Definition of Self-Dealing 10/29/1999
199943058 4942.03-05 Qualifying Distribution 10/29/1999
199943058 4943.04-03 Business Enterprise 10/29/1999
199943058 4944.03-00 Exception for Program-Related Investments 10/29/1999
199943058 4945.04-05 Grants to Organizations 10/29/1999
199942028 9100.09-00 Section 442; Accounting Periods 10/22/1999
199942002 446.04-02 Required by Commissioner 10/22/1999
199942048 1033.02-00 Definition of Involuntary Conversion Events 10/22/1999
199942040 468A.04-02 Revised Schedules 10/22/1999
199942034 9100.09-00 Section 442; Accounting Periods 10/22/1999
199942029 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/22/1999
199942029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/22/1999
199942053 9999.98-00 Not Able to Identify Under Present List 10/22/1999
199942025 162.23-00 Deductible by Whom 10/22/1999
199942044 468A.04-02 Revised Schedules 10/22/1999
199942014 877.01-00 Principal Purpose--the Avoidance of Tax 10/22/1999