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 7801 - 7825 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202139004 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/01/2021 |
| 202139004 | 461.07-00 | Contested Liabilities | 10/01/2021 |
| 202139004 | 468B.01-00 | In General | 10/01/2021 |
| 202139003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/01/2021 |
| 202139002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/01/2021 |
| 202139001 | 108.04-01 | Debt Acquisition By Related Person | 10/01/2021 |
| 202139001 | 355.01-00 | Spin-Off | 10/01/2021 |
| 202139000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/01/2021 |
| 202138010 | 501.03-20 | Religious Organizations | 09/24/2021 |
| 202138010 | 504.02-00 | Church, etc. | 09/24/2021 |
| 202138010 | 501.35-00 | "Exclusively" Test | 09/24/2021 |
| 202138009 | 4945.04-04 | Grants to Individuals | 09/24/2021 |
| 202138008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/24/2021 |
| 202138008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/24/2021 |
| 202138008 | 501.03-30 | Organizational and Operational Tests | 09/24/2021 |
| 202138008 | 501.33-00 | Private v. Public Interest Served | 09/24/2021 |
| 202138008 | 501.35-00 | "Exclusively" Test | 09/24/2021 |
| 202138007 | 501.03-30 | Organizational and Operational Tests | 09/24/2021 |
| 202138007 | 501.33-00 | Private v. Public Interest Served | 09/24/2021 |
| 202138007 | 501.35-00 | "Exclusively" Test | 09/24/2021 |
| 202138006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/24/2021 |
| 202138006 | 754.02-00 | Timeliness of Election | 09/24/2021 |
| 202138006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/2021 |
| 202138006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/24/2021 |
| 202138005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/24/2021 |
