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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Mostrando 20026 - 20050 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201538002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2015 |
| 201538001 | 7701.00-00 | Definitions | 09/18/2015 |
| 201538001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/18/2015 |
| 201538000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/18/2015 |
| 201537033 | 408.03-00 | Rollover Contributions | 09/11/2015 |
| 201537032 | 408.03-00 | Rollover Contributions | 09/11/2015 |
| 201537031 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 09/11/2015 |
| 201537030 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 09/11/2015 |
| 201537029 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 09/11/2015 |
| 201537028 | 4945.04-04 | Grants to Individuals | 09/11/2015 |
| 201537027 | 412.06-00 | Minimum Funding Waiver | 09/11/2015 |
| 201537026 | 412.06-00 | Minimum Funding Waiver | 09/11/2015 |
| 201537025 | 414.08-00 | Church Plan | 09/11/2015 |
| 201537024 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 09/11/2015 |
| 201537024 | 415.12-00 | Qualified Governmental Excess Benefit Plans | 09/11/2015 |
| 201537023 | 7805.01-01 | Prospective Application of Rulings | 09/11/2015 |
| 201537022 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 09/11/2015 |
| 201537022 | 460.03-09 | Construction/Real Estate ISP - Percentage of Completion Method of Accounting - Timing of Cost Recognition | 09/11/2015 |
| 201537021 | 9412.07-00 | Tonnage Tax Issues (� 1352 - � 1359) | 09/11/2015 |
| 201537020 | 301.00-00 | Distributions of Property | 09/11/2015 |
| 201537020 | 305.01-00 | Stock Dividends | 09/11/2015 |
| 201537020 | 305.04-00 | Disproportionate Distributions | 09/11/2015 |
| 201537020 | 856.00-00 | Definition of Real Estate Investment Trust | 09/11/2015 |
| 201537019 | 115.00-00 | Income of States, Municipalities, etc. | 09/11/2015 |
| 201537018 | 332.00-00 | Complete Liquidation of Subsidiaries | 09/11/2015 |
