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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숫자 UILC 주제 출시일
199952094 419.12-02 Collectively Bargained Funds 12/31/1999
199952093 507.00-00 Termination of Private Foundation Status 12/31/1999
199952093 4941.04-00 Definition of Self-Dealing 12/31/1999
199952093 4945.04-00 Definition of Taxable Expenditure 12/31/1999
199952092 507.00-00 Termination of Private Foundation Status 12/31/1999
199952092 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/31/1999
199952092 4942.03-05 Qualifying Distribution 12/31/1999
199952092 4944.00-00 Excise Tax on "Jeopardizing" Investments 12/31/1999
199952092 4945.04-05 Grants to Organizations 12/31/1999
199952091 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999
199952091 565.01-02 Making and Filing Consents 12/31/1999
199952091 542.00-00 Definition of Personal Holding Company 12/31/1999
199952090 507.00-00 Termination of Private Foundation Status 12/31/1999
199952090 507.06-00 Imposition of Tax 12/31/1999
199952089 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/31/1999
199952089 512.02-00 Partnerships 12/31/1999
199952089 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 12/31/1999
199952089 514.03-00 Business Lease Indebtedness 12/31/1999
199952089 514.06-00 Definitions--Debt-Financed Property 12/31/1999
199952088 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/31/1999
199952087 9999.98-00 Not Able to Identify Under Present List 12/31/1999
199952086 512.01-00 Exception, Additions, and Limitations on Unrelated Income 12/31/1999
199952086 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 12/31/1999
199952086 512.09-02 Foreign Organizations 12/31/1999
199952086 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/31/1999