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 10951 - 10975 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201835011 501.09-04 Membership 08/31/2018 201835010 521.00-00 Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt) 08/31/2018 201835009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/31/2018 201835009 501.32-01 Distribution of Assets to Private Individuals 08/31/2018 201835009 501.33-00 Private v. Public Interest Served 08/31/2018 201835009 501.36-00 Business Activities 08/31/2018 201835008 501.36-03 Publishing Activities, Radio, Television, etc. 08/31/2018 201835007 501.07-00 Social Clubs 08/31/2018 201835007 501.07-01 Profit v. Not for Profit 08/31/2018 201835007 501.07-05 Business with Nonmembers 08/31/2018 201835006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2018 201835006 501.35-00 "Exclusively" Test 08/31/2018 201835006 501.36-00 Business Activities 08/31/2018 201835005 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/31/2018 201835004 167.13-21 Amortization of Geological and Geophysical Expenditures (Redesignates existing sec. 167(h) as sec. 167(i)) 08/31/2018 201835004 263.02-01 Oil and Gas Wells (See Also 291.02-01 et seq.) 08/31/2018 201835003 338.01-02 Time in which Election must be made 08/31/2018 201835003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/31/2018 201835002 468A.04-02 Revised Schedules 08/31/2018 201835001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2018 201835001 311.01-00 With Respect to its Stock 08/31/2018 201835001 351.00-00 Transfer to Corporation Controlled by Transferor 08/31/2018 201835001 355.01-00 Spin-Off 08/31/2018 201835001 368.04-00 Assets for Control of Transferee (Type "D") 08/31/2018 201835001 368.05-00 Recapitalization (Type "E") 08/31/2018 Pagination First page « First Previous page Previous … Page 435 Page 436 Page 437 Page 438 Current page 439 Page 440 Page 441 Page 442 Page 443 … Next page Next Last page Last »