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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 6476 - 6500 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202226009 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2022 |
| 202226009 | 245A.00-00 | Dividend Received Deduction | 07/01/2022 |
| 202226008 | 338.01-00 | Express Election | 07/01/2022 |
| 202226008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2022 |
| 202226008 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/01/2022 |
| 202226008 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 07/01/2022 |
| 202226007 | 9100.04-00 | Section 168; MACRS | 07/01/2022 |
| 202226006 | 1296.00-00 | Passive Foreign Investment Company | 07/01/2022 |
| 202226005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 07/01/2022 |
| 202226005 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 07/01/2022 |
| 202226004 | 7701.03-00 | Association v. Trust | 07/01/2022 |
| 202226004 | 7701.03-06 | Liquidating Trusts | 07/01/2022 |
| 202226004 | 7701.00-00 | Definitions | 07/01/2022 |
| 202226003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2022 |
| 202226003 | 469.14-00 | Real Property Business | 07/01/2022 |
| 202226002 | 856.00-00 | Definition of Real Estate Investment Trust | 07/01/2022 |
| 202226001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/01/2022 |
| 202226000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/01/2022 |
| 202225008 | 9999.99-01 | FBAR Penalty | 06/24/2022 |
| 202225007 | 514.06-00 | Definitions--Debt-Financed Property | 06/24/2022 |
| 202225007 | 514.00-00 | Unrelated Debt-Financed Income | 06/24/2022 |
| 202225006 | 355.01-00 | Spin-Off | 06/24/2022 |
| 202225006 | 355.01-02 | Split-Up | 06/24/2022 |
| 202225006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/24/2022 |
| 202225006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/24/2022 |
