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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.
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Showing 25301 - 25325 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| 201350032 | 79.00-00 | Group-Term Life Insurance--Employees (Payments Included v. Not Included) | 12/13/2013 |
| 201350031 | 831.07-00 | Captives Reinsurance Pool Arrangement | 12/13/2013 |
| 201350031 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/13/2013 |
| 201350030 | 831.07-00 | Captives Reinsurance Pool Arrangement | 12/13/2013 |
| 201350030 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/13/2013 |
| 201350029 | 831.07-00 | Captives Reinsurance Pool Arrangement | 12/13/2013 |
