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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 70301 - 70325 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200022003 | 7702.01-00 | Definition | 06/02/2000 |
| 200022002 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 06/02/2000 |
| 200022001 | 7701.25-00 | Motor Vehicle Operating Leases | 06/02/2000 |
| 200021063 | 414.00-00 | Definitions and Special Rules | 05/26/2000 |
| 200021063 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 05/26/2000 |
| 200021063 | 6033.00-00 | Returns by Exempt Organizations (Section 501 Organizations) | 05/26/2000 |
| 200021063 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/26/2000 |
| 200021062 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/26/2000 |
| 200021062 | 509.00-00 | Private Foundation Defined | 05/26/2000 |
| 200021062 | 414.00-00 | Definitions and Special Rules | 05/26/2000 |
| 200021062 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/26/2000 |
| 200021061 | 414.09-00 | Certain Employee Contributions | 05/26/2000 |
| 200021060 | 414.09-00 | Certain Employee Contributions | 05/26/2000 |
| 200021059 | 414.09-00 | Certain Employee Contributions | 05/26/2000 |
| 200021058 | 414.09-00 | Certain Employee Contributions | 05/26/2000 |
| 200021057 | 507.01-00 | Termination Under Section 507(a)(1) | 05/26/2000 |
| 200021057 | 501.03-02 | Foundations | 05/26/2000 |
| 200021057 | 509.01-01 | Private Foundation | 05/26/2000 |
| 200021057 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 05/26/2000 |
| 200021057 | 4941.04-00 | Definition of Self-Dealing | 05/26/2000 |
| 200021057 | 4942.03-05 | Qualifying Distribution | 05/26/2000 |
| 200021057 | 4945.04-06 | Expenditure Responsibility | 05/26/2000 |
| 200021057 | 6033.02-01 | Private Foundation | 05/26/2000 |
| 200021057 | 6043.01-00 | Exempt Organizations | 05/26/2000 |
| 200021056 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 05/26/2000 |
