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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Nimewo UILC Sijè Dat Piblikasyon
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
201537012 2010.04-00 Portability Election under � 2010(c)(5)(A) 09/11/2015
201537012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 09/11/2015
201537011 2642.00-00 Inclusion Ratio 09/11/2015
201537011 9100.00-00 Extension of Time for Making Certain Elections 09/11/2015

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