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.
- Enter a term in the Find box.
- Click the Search button.
Showing 73251 - 73275 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199938051 | 408.03-00 | Rollover Contributions | 09/24/1999 |
| 199938050 | 507.00-00 | Termination of Private Foundation Status | 09/24/1999 |
| 199938050 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 09/24/1999 |
| 199938050 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 09/24/1999 |
| 199938050 | 4942.00-00 | Taxes on Failure to Distribute Income | 09/24/1999 |
| 199938050 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 09/24/1999 |
| 199938050 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/24/1999 |
| 199938049 | 9999.98-00 | Not Able to Identify Under Present List | 09/24/1999 |
| 199938048 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/24/1999 |
| 199938047 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/24/1999 |
| 199938046 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/24/1999 |
| 199938045 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/24/1999 |
| 199938044 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/24/1999 |
| 199938043 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/24/1999 |
| 199938042 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/24/1999 |
| 199938041 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 09/24/1999 |
| 199938041 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 09/24/1999 |
| 199938041 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 09/24/1999 |
| 199938040 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 09/24/1999 |
| 199938040 | 3402.00-00 | Income Tax Collected at Source | 09/24/1999 |
| 199938039 | 507.05-00 | Liability of Transferee Organizations | 09/24/1999 |
| 199938039 | 507.07-00 | Aggregate Tax Benefit | 09/24/1999 |
| 199938039 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 09/24/1999 |
| 199938039 | 4941.04-00 | Definition of Self-Dealing | 09/24/1999 |
| 199938039 | 4942.03-05 | Qualifying Distribution | 09/24/1999 |
