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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 63776 - 63800 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200205049 | 509.03-00 | Continuation of Private Foundation Status | 02/01/2002 |
| 200205049 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/01/2002 |
| 200205049 | 4941.04-00 | Definition of Self-Dealing | 02/01/2002 |
| 200205049 | 4942.03-03 | Minimum Investment Return | 02/01/2002 |
| 200205049 | 4942.03-05 | Qualifying Distribution | 02/01/2002 |
| 200205049 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/01/2002 |
| 200205049 | 4945.04-06 | Expenditure Responsibility | 02/01/2002 |
| 200205048 | 507.00-00 | Termination of Private Foundation Status | 02/01/2002 |
| 200205048 | 501.03-02 | Foundations | 02/01/2002 |
| 200205048 | 509.03-00 | Continuation of Private Foundation Status | 02/01/2002 |
| 200205048 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/01/2002 |
| 200205048 | 4941.04-00 | Definition of Self-Dealing | 02/01/2002 |
| 200205048 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/01/2002 |
| 200205048 | 4945.04-06 | Expenditure Responsibility | 02/01/2002 |
| 200205047 | 9999.98-00 | Not Able to Identify Under Present List | 02/01/2002 |
| 200205046 | 9999.98-00 | Not Able to Identify Under Present List | 02/01/2002 |
| 200205045 | 9999.98-00 | Not Able to Identify Under Present List | 02/01/2002 |
| 200205044 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 02/01/2002 |
| 200205043 | 9100.22-00 | Other | 02/01/2002 |
| 200205043 | 1503.04-04 | Dual Resident Corporation | 02/01/2002 |
| 200205042 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 02/01/2002 |
| 200205041 | 1362.01-03 | Late Elections | 02/01/2002 |
| 200205040 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2002 |
| 200205040 | 2652.01-02 | Special Election for QTIP | 02/01/2002 |
| 200205039 | 1362.01-03 | Late Elections | 02/01/2002 |
