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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Number UILC Subject Release Date
200002008 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/14/2000
200002007 6611.00-00 Interest on Overpayments (Interest v. No Interest) 01/14/2000
200002006 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/14/2000
200002005 6211.00-00 Definition of a Deficiency 01/14/2000
200002004 1502.77-00 Common Parent Agent for Subsidiaries 01/14/2000
200002004 1502.77-01 Alternative Agents of the Group 01/14/2000
200002003 1502.21-00 Consolidated Net Operating Loss Deduction 01/14/2000
200002002 6215.00-00 Assessment of Deficiency Found by Tax Court 01/14/2000
200002001 9114.03-14 Greece 01/14/2000
200001049 4941.04-00 Definition of Self-Dealing 01/07/2000
200001049 4945.04-04 Grants to Individuals 01/07/2000
200001048 507.00-00 Termination of Private Foundation Status 01/07/2000
200001048 509.00-00 Private Foundation Defined 01/07/2000
200001048 4941.04-00 Definition of Self-Dealing 01/07/2000
200001048 4942.03-05 Qualifying Distribution 01/07/2000
200001048 4942.05-01 Active Conduct of Exempt Purpose Activities 01/07/2000
200001048 4945.04-06 Expenditure Responsibility 01/07/2000
200001047 4942.03-07 Set-Asides 01/07/2000
200001046 9999.98-00 Not Able to Identify Under Present List 01/07/2000
200001045 2518.00-00 Disclaimers 01/07/2000
200001045 2601.00-00 Tax On Generation Skipping Transfers 01/07/2000
200001044 412.06-00 Minimum Funding Waiver 01/07/2000
200001043 412.06-00 Minimum Funding Waiver 01/07/2000
200001042 1502.20-00 Loss Disallowance Rule 01/07/2000
200001042 9100.00-00 Extension of Time for Making Certain Elections 01/07/2000
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