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 25351 - 25375 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201248001 1362.02-03 Passive Investment Income 11/30/2012 201247025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/23/2012 201247024 414.08-00 Church Plan 11/23/2012 201247024 9100.00-00 Extension of Time for Making Certain Elections 11/23/2012 201247023 414.08-00 Church Plan 11/23/2012 201247022 408.03-00 Rollover Contributions 11/23/2012 201247021 408.03-00 Rollover Contributions 11/23/2012 201247020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/23/2012 201247019 501.12-00 Local Benevolent Life Insurance Associations, etc. 11/23/2012 201247018 501.32-00 Income Inures v. does Not Inure to Private Individual 11/23/2012 201247018 501.33-00 Private v. Public Interest Served 11/23/2012 201247017 501.30-00 Control of Corporation 11/23/2012 201247017 501.33-00 Private v. Public Interest Served 11/23/2012 201247017 501.36-01 Section 501(c)(3) Organizations 11/23/2012 201247015 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 11/23/2012 201247014 6233.00-00 Extension to Entities Filing Partnership Returns, Etc. 11/23/2012 201247013 9114.03-44 Israel 11/23/2012 201247013 7701.21-20 Coordination with Income Tax Treaties 11/23/2012 201247012 1362.00-00 Election by Small Business Corporation 11/23/2012 201247012 1362.04-00 Inadvertent Terminations 11/23/2012 201247012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/23/2012 201247011 6320.00-00 Collection Due Process - Lien 11/23/2012 201247011 6330.00-00 Collection Due Process - Levy 11/23/2012 201247011 1313.01-00 Determination v. No Determination 11/23/2012 201247010 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/23/2012 Pagination First page « First Previous page Previous … Page 1011 Page 1012 Page 1013 Page 1014 Current page 1015 Page 1016 Page 1017 Page 1018 Page 1019 … Next page Next Last page Last »