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 51776 - 51800 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200450043 501.03-30 Organizational and Operational Tests 12/10/2004 200450042 501.25-00 Section 501(c)(25) Organizations 12/10/2004 200450041 501.07-00 Social Clubs 12/10/2004 200450041 501.07-01 Profit v. Not for Profit 12/10/2004 200450041 501.07-02 Distribution of Assets 12/10/2004 200450040 501.09-03 Inurement 12/10/2004 200450040 4976.01-00 Disqualified Benefits 12/10/2004 200450039 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/10/2004 200450037 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/10/2004 200450036 4943.01-00 Initial 5% Tax on Excess Holdings 12/10/2004 200450036 4946.01-00 Disqualified Person 12/10/2004 200450036 4943.02-00 Additional 200% Tax on Uncorrected Excess Holdings 12/10/2004 200450036 4943.03-00 Definition of Excess Business Holdings 12/10/2004 200450035 118.00-00 Contributions to the Capital of a Corporation 12/10/2004 200450034 2642.00-00 Inclusion Ratio 12/10/2004 200450034 9100.00-00 Extension of Time for Making Certain Elections 12/10/2004 200450033 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/10/2004 200450033 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/10/2004 200450032 451.14-00 Constructive Receipt 12/10/2004 200450031 911.11-03 Reelection 12/10/2004 200450030 1502.75-00 Filing Requirements 12/10/2004 200450029 146.07-00 Carryforward of Allocation 12/10/2004 200450029 9100.00-00 Extension of Time for Making Certain Elections 12/10/2004 200450028 9100.22-00 Other 12/10/2004 200450028 1502.98-05 Apportionment 12/10/2004 Pagination First page « First Previous page Previous … Page 2068 Page 2069 Page 2070 Page 2071 Current page 2072 Page 2073 Page 2074 Page 2075 Page 2076 … Next page Next Last page Last »