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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Номер UILC Тема Дата публикации
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