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 24426 - 24450 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201314001 355.01-00 Spin-Off 04/05/2013 201314001 368.04-00 Assets for Control of Transferee (Type "D") 04/05/2013 201314001 351.00-00 Transfer to Corporation Controlled by Transferor 04/05/2013 201314001 332.01-00 Nonrecognition of Gain or Loss 04/05/2013 201313035 501.07-01 Profit v. Not for Profit 03/29/2013 201313034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/29/2013 201313034 501.33-00 Private v. Public Interest Served 03/29/2013 201313033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013 201313033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/29/2013 201313033 501.33-00 Private v. Public Interest Served 03/29/2013 201313032 501.32-00 Income Inures v. does Not Inure to Private Individual 03/29/2013 201313032 501.33-00 Private v. Public Interest Served 03/29/2013 201313032 501.03-24 Scientific Organizations 03/29/2013 201313031 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/29/2013 201313030 7402.00-00 Jurisdiction of District Courts 03/29/2013 201313029 6404.00-00 Abatements 03/29/2013 201313028 6045.03-00 Real Estate Transactions 03/29/2013 201313027 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/29/2013 201313027 1311.00-00 Correction of Error 03/29/2013 201313026 6330.00-00 Collection Due Process - Levy 03/29/2013 201313025 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/29/2013 201313024 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/29/2013 201313023 911.00-00 Citizens or Residents of the United States Living Abroad 03/29/2013 201313022 6502.00-00 Collection After Assessment (Timely v. Not Timely) 03/29/2013 201313021 7402.00-00 Jurisdiction of District Courts 03/29/2013 Pagination First page « First Previous page Previous … Page 974 Page 975 Page 976 Page 977 Current page 978 Page 979 Page 980 Page 981 Page 982 … Next page Next Last page Last »