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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 176 - 200 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202538012 | 1361.00-00 | Definitions | 09/19/2025 |
| 202538012 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/19/2025 |
| 202538012 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 09/19/2025 |
| 202538012 | 1362.04-00 | Inadvertent Terminations | 09/19/2025 |
| 202538011 | 1362.04-00 | Inadvertent Terminations | 09/19/2025 |
| 202538010 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2025 |
| 202538010 | 9100.10-01 | Accounting Methods | 09/19/2025 |
| 202538009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/19/2025 |
| 202538009 | 754.02-00 | Timeliness of Election | 09/19/2025 |
| 202538009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/19/2025 |
| 202538008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 09/19/2025 |
| 202538008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2025 |
| 202538007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 09/19/2025 |
| 202538007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2025 |
| 202538006 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 09/19/2025 |
| 202538006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 09/19/2025 |
| 202538005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2025 |
| 202538005 | 992.02-00 | Election | 09/19/2025 |
| 202538004 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 09/19/2025 |
| 202538003 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 09/19/2025 |
| 202538003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 09/19/2025 |
| 202538002 | 1362.00-00 | Election by Small Business Corporation | 09/19/2025 |
| 202538002 | 1362.01-03 | Late Elections | 09/19/2025 |
| 202538001 | 1362.00-00 | Election by Small Business Corporation | 09/19/2025 |
| 202538001 | 1362.01-00 | Eligible v. Ineligible | 09/19/2025 |
