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 17551 - 17575 of 74371Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201539001 2632.00-00 Special Rules for Allocation of GST Exemption 09/25/2015 201539001 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015 201539000 6110.00-00 Index for Public Inspection of Written Determination 09/25/2015 201538029 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/18/2015 201538028 408.03-00 Rollover Contributions 09/18/2015 201538027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/18/2015 201538026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/18/2015 201538025 501.33-00 Private v. Public Interest Served 09/18/2015 201538025 501.35-00 "Exclusively" Test 09/18/2015 201538025 501.36-01 Section 501(c)(3) Organizations 09/18/2015 201538024 414.08-00 Church Plan 09/18/2015 201538023 414.08-00 Church Plan 09/18/2015 201538022 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 09/18/2015 201538022 4980.02-00 Exceptions 09/18/2015 201538021 409.01-09 Definition of Employer Securities 09/18/2015 201538020 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 09/18/2015 201538020 7701.00-00 Definitions 09/18/2015 201538019 6676.00-00 Erroneous claim for refund or credit 09/18/2015 201538018 6707.01-00 Failure to Register Tax Shelter 09/18/2015 201538017 6103.08-01 Disclosure within the Department of Treasury 09/18/2015 201538016 911.00-00 Citizens or Residents of the United States Living Abroad 09/18/2015 201538016 911.11-03 Reelection 09/18/2015 201538015 1504.01-00 Affiliated Group v. Not an Affiliated Group 09/18/2015 201538015 355.01-00 Spin-Off 09/18/2015 201538014 7701.00-00 Definitions 09/18/2015 Pagination First page « First Previous page Previous … Page 699 Page 700 Page 701 Page 702 Current page 703 Page 704 Page 705 Page 706 Page 707 … Next page Next Last page Last »