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 22851 - 22875 of 74450Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201350048 414.08-00 Church Plan 12/13/2013 201350047 501.03-20 Religious Organizations 12/13/2013 201350047 501.30-02 Dealings With Controlling Interests 12/13/2013 201350047 501.32-00 Income Inures v. does Not Inure to Private Individual 12/13/2013 201350046 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/13/2013 201350045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/13/2013 201350044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/13/2013 201350044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/13/2013 201350043 501.33-01 Trustees Serve Private Interest 12/13/2013 201350042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/13/2013 201350041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/13/2013 201350040 6343.00-00 Authority to Release Levy 12/13/2013 201350039 6402.00-00 Authority to Make Credits or Refunds 12/13/2013 201350039 6402.01-00 Credit of Overpayment Against Any Tax Liability 12/13/2013 201350039 6330.00-00 Collection Due Process - Levy 12/13/2013 201350038 7121.00-00 Closing Agreements 12/13/2013 201350037 132.04-00 De Minimis Fringe 12/13/2013 201350036 6332.01-00 Bank Deposit 12/13/2013 201350036 6331.00-00 Levy and Distraint 12/13/2013 201350035 6335.00-00 Sale of Seized Property 12/13/2013 201350034 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 12/13/2013 201350033 617.03-00 Recapture on Reaching Producing Stage 12/13/2013 201350033 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 12/13/2013 201350033 481.00-00 Adjustments Required by Changes in Method of Accounting 12/13/2013 201350032 61.53-00 Fringe Benefits 12/13/2013 Pagination First page « First Previous page Previous … Page 911 Page 912 Page 913 Page 914 Current page 915 Page 916 Page 917 Page 918 Page 919 … Next page Next Last page Last »