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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Afiche 20126 - 20150 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 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 |
| 201537018 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/11/2015 |
| 201537018 | 355.01-00 | Spin-Off | 09/11/2015 |
| 201537018 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/11/2015 |
| 201537017 | 9100.04-00 | Section 168; MACRS | 09/11/2015 |
| 201537016 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/11/2015 |
| 201537015 | 164.00-00 | Taxes | 09/11/2015 |
| 201537015 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 09/11/2015 |
| 201537014 | 7704.03-00 | Qualifying Income | 09/11/2015 |
| 201537013 | 9100.09-00 | Section 442; Accounting Periods | 09/11/2015 |
