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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 62476 - 62500 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200222034 | 501.03-02 | Foundations | 05/31/2002 |
| 200222034 | 4941.04-00 | Definition of Self-Dealing | 05/31/2002 |
| 200222034 | 4943.04-03 | Business Enterprise | 05/31/2002 |
| 200222034 | 4944.03-00 | Exception for Program-Related Investments | 05/31/2002 |
| 200222034 | 4945.04-05 | Grants to Organizations | 05/31/2002 |
| 200222034 | 4945.04-06 | Expenditure Responsibility | 05/31/2002 |
| 200222033 | 402.08-05 | By a Surviving Spouse | 05/31/2002 |
| 200222033 | 4974.00-00 | Excise Tax on Certain Accumulations in Qualified Retirement Plans | 05/31/2002 |
| 200222032 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 05/31/2002 |
| 200222032 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/31/2002 |
| 200222032 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 05/31/2002 |
| 200222032 | 408.05-00 | Individual Retirement Annuity | 05/31/2002 |
| 200222032 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/31/2002 |
| 200222031 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/31/2002 |
| 200222030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/31/2002 |
| 200222030 | 512.01-01 | Rents and Royalties | 05/31/2002 |
| 200222030 | 513.04-00 | Sales and Service to Public | 05/31/2002 |
| 200222029 | 3121.00-00 | Definitions | 05/31/2002 |
| 200222028 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/31/2002 |
| 200222027 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/31/2002 |
| 200222026 | 61.22-00 | Discharge of Indebtedness | 05/31/2002 |
| 200222025 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222024 | 2056.01-01 | Life Estate | 05/31/2002 |
| 200222023 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222022 | 446.04-17 | Change in Method of Accounting for Depreciation | 05/31/2002 |
