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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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Showing 276 - 300 of 77150
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199905022 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/05/1999 |
| 199905022 | 4941.04-00 | Definition of Self-Dealing | 02/05/1999 |
| 199905022 | 4942.03-05 | Qualifying Distribution | 02/05/1999 |
| 199905022 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/05/1999 |
| 199905022 | 4945.04-06 | Expenditure Responsibility | 02/05/1999 |
| 199905022 | 6033.02-01 | Private Foundation | 02/05/1999 |
| 199905023 | 507.00-00 | Termination of Private Foundation Status | 02/05/1999 |
| 199905023 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/05/1999 |
| 199905023 | 4941.04-00 | Definition of Self-Dealing | 02/05/1999 |
| 199905023 | 4942.03-05 | Qualifying Distribution | 02/05/1999 |
| 199905023 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/05/1999 |
| 199905023 | 4945.04-06 | Expenditure Responsibility | 02/05/1999 |
| 199905023 | 6033.02-01 | Private Foundation | 02/05/1999 |
| 199905024 | 29.01-00 | Allowance of Credit | 02/05/1999 |
| 199905024 | 29.03-00 | Definitions | 02/05/1999 |
| 199905025 | 4941.03-00 | Special Rules as to Liability | 02/05/1999 |
| 199905025 | 4941.04-00 | Definition of Self-Dealing | 02/05/1999 |
| 199905025 | 501.22-00 | Section 501(c)(22) Organizations | 02/05/1999 |
| 199905026 | 115.00-00 | Income of States, Municipalities, etc. | 02/05/1999 |
| 199905027 | 507.00-00 | Termination of Private Foundation Status | 02/05/1999 |
| 199905027 | 507.04-00 | Termination Under Section 507(b)(1)(B) | 02/05/1999 |
| 199905027 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 02/05/1999 |
| 199905027 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 02/05/1999 |
| 199905028 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/05/1999 |
| 199905029 | 9999.98-00 | Not Able to Identify Under Present List | 02/05/1999 |
