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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 73901 - 73925 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199930051 | 501.03-23 | Schools, Colleges, etc. | 07/30/1999 |
| 199930050 | 507.00-00 | Termination of Private Foundation Status | 07/30/1999 |
| 199930050 | 509.00-00 | Private Foundation Defined | 07/30/1999 |
| 199930050 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 07/30/1999 |
| 199930050 | 4941.04-00 | Definition of Self-Dealing | 07/30/1999 |
| 199930050 | 4942.03-05 | Qualifying Distribution | 07/30/1999 |
| 199930050 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 07/30/1999 |
| 199930050 | 4945.04-06 | Expenditure Responsibility | 07/30/1999 |
| 199930050 | 6033.02-01 | Private Foundation | 07/30/1999 |
| 199930049 | 4945.04-04 | Grants to Individuals | 07/30/1999 |
| 199930048 | 4941.04-00 | Definition of Self-Dealing | 07/30/1999 |
| 199930047 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/30/1999 |
| 199930046 | 414.07-00 | Governmental Plan | 07/30/1999 |
| 199930045 | 414.07-00 | Governmental Plan | 07/30/1999 |
| 199930044 | 1271.01-00 | Retirement - Sale or Exchange | 07/30/1999 |
| 199930043 | 856.01-00 | Income Requirements | 07/30/1999 |
| 199930042 | 2601.03-01 | Irrevocable Trusts | 07/30/1999 |
| 199930041 | 355.01-01 | Split-Off | 07/30/1999 |
| 199930041 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/30/1999 |
| 199930041 | 355.01-00 | Spin-Off | 07/30/1999 |
| 199930040 | 4976.01-00 | Disqualified Benefits | 07/30/1999 |
| 199930039 | 6331.11-00 | Exempt Property (See 6334.00-00) | 07/30/1999 |
| 199930039 | 6332.05-00 | Enforcement of Levy | 07/30/1999 |
| 199930039 | 6331.21-00 | Property of Third Person | 07/30/1999 |
| 199930038 | 6651.20-00 | Return Prepared by Service | 07/30/1999 |
