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 24976 - 25000 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201304001 9100.22-00 Other 01/25/2013 201304001 992.02-00 Election 01/25/2013 201303024 414.08-00 Church Plan 01/18/2013 201303023 408.03-00 Rollover Contributions 01/18/2013 201303022 408.03-00 Rollover Contributions 01/18/2013 201303021 4943.00-00 Excise Taxes on Excess Business Holdings 01/18/2013 201303021 4946.00-00 Definitions and Special Rules 01/18/2013 201303020 501.32-00 Income Inures v. does Not Inure to Private Individual 01/18/2013 201303020 501.32-01 Distribution of Assets to Private Individuals 01/18/2013 201303020 501.33-00 Private v. Public Interest Served 01/18/2013 201303020 501.35-00 "Exclusively" Test 01/18/2013 201303019 501.32-00 Income Inures v. does Not Inure to Private Individual 01/18/2013 201303019 501.32-01 Distribution of Assets to Private Individuals 01/18/2013 201303019 501.33-00 Private v. Public Interest Served 01/18/2013 201303019 501.35-00 "Exclusively" Test 01/18/2013 201303018 501.03-08 Educational Organizations 01/18/2013 201303017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/18/2013 201303017 501.32-00 Income Inures v. does Not Inure to Private Individual 01/18/2013 201303017 501.33-00 Private v. Public Interest Served 01/18/2013 201303016 01.05.00-00 ADMINISTRATION: Personnel 01/18/2013 201303015 168.36-00 Additional First Year Depreciation 01/18/2013 201303014 6227.00-00 Administrative Adjustments Requests 01/18/2013 201303013 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 01/18/2013 201303012 6231.01-00 Partnerships 01/18/2013 201303011 6231.01-01 Exception for Small Partnerships 01/18/2013 Pagination First page « First Previous page Previous … Page 996 Page 997 Page 998 Page 999 Current page 1000 Page 1001 Page 1002 Page 1003 Page 1004 … Next page Next Last page Last »
