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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 1526 - 1550 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202451015 | 361.02-02 | Certain Transfers to Creditors | 12/20/2024 |
| 202451015 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/20/2024 |
| 202451015 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/20/2024 |
| 202451014 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 12/20/2024 |
| 202451014 | 402.08-00 | Rollover Contributions | 12/20/2024 |
| 202451014 | 402.08-01 | Rollover Lump Sums | 12/20/2024 |
| 202451014 | 402.09-00 | Tax on Lump Sum Distributions | 12/20/2024 |
| 202451013 | 1362.00-00 | Election by Small Business Corporation | 12/20/2024 |
| 202451013 | 1362.01-03 | Late Elections | 12/20/2024 |
| 202451012 | 754.02-00 | Timeliness of Election | 12/20/2024 |
| 202451012 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/20/2024 |
| 202451011 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/20/2024 |
| 202451011 | 2642.00-00 | Inclusion Ratio | 12/20/2024 |
| 202451011 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451010 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/20/2024 |
| 202451010 | 2642.00-00 | Inclusion Ratio | 12/20/2024 |
| 202451010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451009 | 501.03-08 | Educational Organizations | 12/20/2024 |
| 202451008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/20/2024 |
| 202451008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/20/2024 |
| 202451007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451006 | 7701.00-00 | Definitions | 12/20/2024 |
| 202451006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
