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. Afiche 26776 - 26800 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201221026 501.04-03 Political Activities Organizations 05/25/2012 201221025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/25/2012 201221025 501.04-03 Political Activities Organizations 05/25/2012 201221024 501.03-13 Libraries, Museums, etc. 05/25/2012 201221024 512.01-01 Rents and Royalties 05/25/2012 201221024 513.04-00 Sales and Service to Public 05/25/2012 201221024 514.06-00 Definitions--Debt-Financed Property 05/25/2012 201221023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/25/2012 201221023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/25/2012 201221023 501.33-00 Private v. Public Interest Served 05/25/2012 201221023 501.35-00 "Exclusively" Test 05/25/2012 201221022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/25/2012 201221021 6211.00-00 Definition of a Deficiency 05/25/2012 201221021 453A.03-00 Interest on Deferred Tax Liability 05/25/2012 201221020 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 05/25/2012 201221019 6231.01-01 Exception for Small Partnerships 05/25/2012 201221018 6049.00-00 Returns Regarding Payments of Interest 05/25/2012 201221017 6231.03-00 Partnership Item 05/25/2012 201221016 6229.04-00 Suspension of Statutory Period 05/25/2012 201221015 7701.02-00 Partnerships v. Associations 05/25/2012 201221014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/25/2012 201221014 6201.00-00 Assessment Authority 05/25/2012 201221013 263.16-00 Election to Deduct or Capitalize Certain Expenditures 05/25/2012 201221012 469.03-03 Definition of Activity 05/25/2012 201221012 9100.00-00 Extension of Time for Making Certain Elections 05/25/2012 Pagination First page « Premye Previous page Anvan … Page 1068 Page 1069 Page 1070 Page 1071 Aktyèl paj 1072 Page 1073 Page 1074 Page 1075 Page 1076 … Next page Apre Last page Anvan »