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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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Mostrando 2576 - 2600 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202422010 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 05/31/2024 |
| 202422009 | 7701.00-00 | Definitions | 05/31/2024 |
| 202422009 | 7701.02-00 | Partnerships v. Associations | 05/31/2024 |
| 202422009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/31/2024 |
| 202422009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/31/2024 |
| 202422008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/31/2024 |
| 202422007 | 7701.00-00 | Definitions | 05/31/2024 |
| 202422007 | 7701.02-00 | Partnerships v. Associations | 05/31/2024 |
| 202422007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/31/2024 |
| 202422006 | 1362.00-00 | Election by Small Business Corporation | 05/31/2024 |
| 202422006 | 1362.01-00 | Eligible v. Ineligible | 05/31/2024 |
| 202422005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/31/2024 |
| 202422005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/31/2024 |
| 202422004 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/31/2024 |
| 202422003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/31/2024 |
| 202422003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/31/2024 |
| 202422002 | 1295.02-00 | Time For Making Election | 05/31/2024 |
| 202422002 | 1295.02-02 | Retroactive Elections | 05/31/2024 |
| 202422001 | 1295.02-00 | Time For Making Election | 05/31/2024 |
| 202422001 | 1295.02-02 | Retroactive Elections | 05/31/2024 |
| 202422000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/31/2024 |
| 202421010 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/24/2024 |
| 202421010 | 501.03-05 | Corporations | 05/24/2024 |
| 202421010 | 501.03-30 | Organizational and Operational Tests | 05/24/2024 |
| 202421009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/24/2024 |
