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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 62751 - 62775 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200218042 | 4941.03-00 | Special Rules as to Liability | 05/03/2002 |
| 200218042 | 4941.04-00 | Definition of Self-Dealing | 05/03/2002 |
| 200218042 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 05/03/2002 |
| 200218042 | 4945.04-00 | Definition of Taxable Expenditure | 05/03/2002 |
| 200218041 | 501.03-02 | Foundations | 05/03/2002 |
| 200218041 | 501.03-30 | Organizational and Operational Tests | 05/03/2002 |
| 200218041 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/03/2002 |
| 200218041 | 4941.03-00 | Special Rules as to Liability | 05/03/2002 |
| 200218041 | 4941.04-00 | Definition of Self-Dealing | 05/03/2002 |
| 200218041 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 05/03/2002 |
| 200218041 | 4945.04-00 | Definition of Taxable Expenditure | 05/03/2002 |
| 200218040 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2002 |
| 200218039 | 401.29-02 | Special Distribution Requirements | 05/03/2002 |
| 200218038 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 05/03/2002 |
| 200218038 | 4944.03-00 | Exception for Program-Related Investments | 05/03/2002 |
| 200218037 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 05/03/2002 |
| 200218037 | 509.02-02 | Supporting Organizations | 05/03/2002 |
| 200218037 | 512.02-00 | Partnerships | 05/03/2002 |
| 200218037 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/03/2002 |
| 200218036 | 501.03-02 | Foundations | 05/03/2002 |
| 200218036 | 501.03-30 | Organizational and Operational Tests | 05/03/2002 |
| 200218036 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/03/2002 |
| 200218036 | 4941.03-00 | Special Rules as to Liability | 05/03/2002 |
| 200218036 | 4941.04-00 | Definition of Self-Dealing | 05/03/2002 |
| 200218036 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 05/03/2002 |
