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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Número UILC Asunto Fecha de publicación
200036008 2601.00-00 Tax On Generation Skipping Transfers 09/08/2000
200036007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/08/2000
200036007 702.01-09 Credits 09/08/2000
200036006 1341.02-00 Amount Previously Included in Income v. Not Included 09/08/2000
200036005 832.05-00 Premiums Earned 09/08/2000
200036004 832.05-00 Premiums Earned 09/08/2000
200036003 351.00-00 Transfer to Corporation Controlled by Transferor 09/08/2000
200036002 351.00-00 Transfer to Corporation Controlled by Transferor 09/08/2000
200036001 4001.00-00 Passenger Vehicles 09/08/2000
200035036 414.00-00 Definitions and Special Rules 09/01/2000
200035036 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/01/2000
200035036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/01/2000
200035035 414.00-00 Definitions and Special Rules 09/01/2000
200035035 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/01/2000
200035035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/01/2000
200035034 507.00-00 Termination of Private Foundation Status 09/01/2000
200035034 501.03-02 Foundations 09/01/2000
200035034 509.01-01 Private Foundation 09/01/2000
200035034 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/01/2000
200035034 4941.04-00 Definition of Self-Dealing 09/01/2000
200035034 4942.03-05 Qualifying Distribution 09/01/2000
200035034 4942.03-06 Contributions to "Pass-Through" Organizations 09/01/2000
200035034 4943.00-00 Excise Taxes on Excess Business Holdings 09/01/2000
200035034 4944.00-00 Excise Tax on "Jeopardizing" Investments 09/01/2000
200035034 4945.04-06 Expenditure Responsibility 09/01/2000