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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 5401 - 5425 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202249013 | 884.08-00 | Rules for Termination, Liquidation, Reorganization or Incorporation | 12/09/2022 |
| 202249013 | 884.08-40 | Incorporation of a U. S. Business | 12/09/2022 |
| 202249013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2022 |
| 202249012 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2022 |
| 202249012 | 9100.22-00 | Other | 12/09/2022 |
| 202249012 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 12/09/2022 |
| 202249012 | 951A.02-00 | Net CFC Tested Income | 12/09/2022 |
| 202249011 | 355.01-00 | Spin-Off | 12/09/2022 |
| 202249011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/09/2022 |
| 202249010 | 1502.75-00 | Filing Requirements | 12/09/2022 |
| 202249010 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/09/2022 |
| 202249009 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 12/09/2022 |
| 202249009 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/09/2022 |
| 202249009 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2022 |
| 202249009 | 9100.22-00 | Other | 12/09/2022 |
| 202249008 | 7701.00-00 | Definitions | 12/09/2022 |
| 202249008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/09/2022 |
| 202249007 | 9100.22-00 | Other | 12/09/2022 |
| 202249006 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 12/09/2022 |
| 202249006 | 2056.07-00 | Qualified Terminable Interest Property | 12/09/2022 |
| 202249006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2022 |
| 202249005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/09/2022 |
| 202249004 | 1362.00-00 | Election by Small Business Corporation | 12/09/2022 |
| 202249004 | 1362.02-00 | Termination of Election | 12/09/2022 |
| 202249004 | 1362.04-00 | Inadvertent Terminations | 12/09/2022 |
