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 25126 - 25150 of 74386Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201304010 4945.04-04 Grants to Individuals 01/25/2013 201304009 4945.04-04 Grants to Individuals 01/25/2013 201304008 6231.07-00 Tax Matters Partner 01/25/2013 201304007 6532.03-00 Suits By U.S. for Recovery of Erroneous Refunds 01/25/2013 201304006 6166.00-00 Extension of Time to Pay Estate Tax 01/25/2013 201304005 7701.25-04 Terminal Rental Adjustment Clause 01/25/2013 201304004 856.00-00 Definition of Real Estate Investment Trust 01/25/2013 201304004 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 01/25/2013 201304003 1035.00-00 Exchanges of Insurance Policies 01/25/2013 201304002 301.00-00 Distributions of Property 01/25/2013 201304002 305.01-00 Stock Dividends 01/25/2013 201304002 562.03-00 Preferential Dividends 01/25/2013 201304001 9100.22-00 Other 01/25/2013 201304001 992.02-00 Election 01/25/2013 201303024 414.08-00 Church Plan 01/18/2013 201303023 408.03-00 Rollover Contributions 01/18/2013 201303022 408.03-00 Rollover Contributions 01/18/2013 201303021 4943.00-00 Excise Taxes on Excess Business Holdings 01/18/2013 201303021 4946.00-00 Definitions and Special Rules 01/18/2013 201303020 501.32-00 Income Inures v. does Not Inure to Private Individual 01/18/2013 201303020 501.32-01 Distribution of Assets to Private Individuals 01/18/2013 201303020 501.33-00 Private v. Public Interest Served 01/18/2013 201303020 501.35-00 "Exclusively" Test 01/18/2013 201303019 501.32-00 Income Inures v. does Not Inure to Private Individual 01/18/2013 201303019 501.32-01 Distribution of Assets to Private Individuals 01/18/2013 Pagination First page « First Previous page Previous … Page 1002 Page 1003 Page 1004 Page 1005 Current page 1006 Page 1007 Page 1008 Page 1009 Page 1010 … Next page Next Last page Last »
