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 25626 - 25650 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201242015 501.33-00 Private v. Public Interest Served 10/19/2012 201242014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/19/2012 201242014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/19/2012 201242014 501.03-05 Corporations 10/19/2012 201242014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/19/2012 201242013 4945.04-04 Grants to Individuals 10/19/2012 201242012 45.00-00 Electricity Produced from Certain Renewable Sources 10/19/2012 201242011 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 10/19/2012 201242011 4411.00-00 Occupational Tax (Taxable v. Not Taxable) 10/19/2012 201242010 9100.22-00 Other 10/19/2012 201242010 1502.21-00 Consolidated Net Operating Loss Deduction 10/19/2012 201242009 1362.00-00 Election by Small Business Corporation 10/19/2012 201242009 1362.04-00 Inadvertent Terminations 10/19/2012 201242008 9100.22-00 Other 10/19/2012 201242008 1502.21-00 Consolidated Net Operating Loss Deduction 10/19/2012 201242007 351.01-00 Control v. No Control by Transferor 10/19/2012 201242006 1361.05-00 Qualified Subchapter S Subsidiary 10/19/2012 201242006 9100.00-00 Extension of Time for Making Certain Elections 10/19/2012 201242005 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 10/19/2012 201242005 2642.00-00 Inclusion Ratio 10/19/2012 201242005 9100.00-00 Extension of Time for Making Certain Elections 10/19/2012 201242004 9100.22-00 Other 10/19/2012 201242003 1031.00-00 Exchange of Property Held for Productive Use or Investment 10/19/2012 201242003 1031.05-00 Deferred Exchanges 10/19/2012 201242002 2632.00-00 Special Rules for Allocation of GST Exemption 10/19/2012 Pagination First page « First Previous page Previous … Page 1022 Page 1023 Page 1024 Page 1025 Current page 1026 Page 1027 Page 1028 Page 1029 Page 1030 … Next page Next Last page Last »