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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 65401 - 65425 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200127054 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/06/2001 |
| 200127053 | 401.29-02 | Special Distribution Requirements | 07/06/2001 |
| 200127052 | 170.07-03 | Medical Organizations and Hospitals | 07/06/2001 |
| 200127052 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/06/2001 |
| 200127052 | 509.02-00 | Exceptions to Private Foundation Status | 07/06/2001 |
| 200127052 | 509.02-01 | Publicly Supported Organizations | 07/06/2001 |
| 200127052 | 509.02-02 | Supporting Organizations | 07/06/2001 |
| 200127052 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/06/2001 |
| 200127052 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 07/06/2001 |
| 200127052 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 07/06/2001 |
| 200127051 | 507.00-00 | Termination of Private Foundation Status | 07/06/2001 |
| 200127050 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/06/2001 |
| 200127050 | 4945.01-00 | Initial 10% Tax on Expenditures | 07/06/2001 |
| 200127050 | 117.00-00 | Qualified Scholarships | 07/06/2001 |
| 200127049 | 414.09-00 | Certain Employee Contributions | 07/06/2001 |
| 200127049 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 07/06/2001 |
| 200127048 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/06/2001 |
| 200127048 | 4945.01-00 | Initial 10% Tax on Expenditures | 07/06/2001 |
| 200127048 | 117.00-00 | Qualified Scholarships | 07/06/2001 |
| 200127047 | 419.14-00 | Ten or More Employer Plan Exception | 07/06/2001 |
| 200127046 | 9999.98-00 | Not Able to Identify Under Present List | 07/06/2001 |
| 200127045 | 6065.06-00 | Jurat Deleted | 07/06/2001 |
| 200127044 | 1397E.00-00 | Qualified Zone Academy Bonds | 07/06/2001 |
| 200127043 | 6721.06-02 | Intentional Disregard Exception | 07/06/2001 |
| 200127042 | 2035.01-00 | Inclusion of Certain Property in Gross Estate | 07/06/2001 |
