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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 67176 - 67200 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200107039 | 4941.04-00 | Definition of Self-Dealing | 02/16/2001 |
| 200107039 | 4942.03-03 | Minimum Investment Return | 02/16/2001 |
| 200107039 | 4942.03-05 | Qualifying Distribution | 02/16/2001 |
| 200107039 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/16/2001 |
| 200107039 | 4945.04-06 | Expenditure Responsibility | 02/16/2001 |
| 200107039 | 6033.02-01 | Private Foundation | 02/16/2001 |
| 200107038 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 02/16/2001 |
| 200107037 | 507.00-00 | Termination of Private Foundation Status | 02/16/2001 |
| 200107037 | 501.03-02 | Foundations | 02/16/2001 |
| 200107037 | 509.03-00 | Continuation of Private Foundation Status | 02/16/2001 |
| 200107037 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/16/2001 |
| 200107037 | 4941.04-00 | Definition of Self-Dealing | 02/16/2001 |
| 200107037 | 4942.03-03 | Minimum Investment Return | 02/16/2001 |
| 200107037 | 4942.03-05 | Qualifying Distribution | 02/16/2001 |
| 200107037 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/16/2001 |
| 200107037 | 4945.04-06 | Expenditure Responsibility | 02/16/2001 |
| 200107037 | 6033.02-01 | Private Foundation | 02/16/2001 |
| 200107036 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 02/16/2001 |
| 200107036 | 4946.01-00 | Disqualified Person | 02/16/2001 |
| 200107035 | 6011.06-00 | Form of Return | 02/16/2001 |
| 200107035 | 6065.06-00 | Jurat Deleted | 02/16/2001 |
| 200107034 | 6702.00-00 | Frivolous Income Tax Return | 02/16/2001 |
| 200107033 | 9999.00-00 | Miscellaneous Issues | 02/16/2001 |
| 200107032 | 7603.00-00 | Service of Summons | 02/16/2001 |
| 200107031 | 355.01-00 | Spin-Off | 02/16/2001 |
