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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전시 3176 - 3200 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202405008 | 501.03-04 | Unincorporated Associations | 02/02/2024 |
| 202405007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/02/2024 |
| 202405007 | 501.03-30 | Organizational and Operational Tests | 02/02/2024 |
| 202405006 | 501.03-30 | Organizational and Operational Tests | 02/02/2024 |
| 202405006 | 501.33-00 | Private v. Public Interest Served | 02/02/2024 |
| 202405006 | 501.35-00 | "Exclusively" Test | 02/02/2024 |
| 202405005 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 02/02/2024 |
| 202405005 | 6103.05-12 | Disclosure of Return Information | 02/02/2024 |
| 202405005 | 6103.08-00 | Disclosure to Federal Employees for Tax Administration Purposes | 02/02/2024 |
| 202405005 | 6103.08-04 | Disclosure in Judicial or Administrative Tax Administration Proceedings | 02/02/2024 |
| 202405004 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/02/2024 |
| 202405004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/02/2024 |
| 202405003 | 1361.00-00 | Definitions | 02/02/2024 |
| 202405003 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 02/02/2024 |
| 202405003 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/02/2024 |
| 202405003 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 02/02/2024 |
| 202405003 | 1361.03-02 | Qualified Subchapter S Trusts | 02/02/2024 |
| 202405003 | 1362.00-00 | Election by Small Business Corporation | 02/02/2024 |
| 202405003 | 1362.01-00 | Eligible v. Ineligible | 02/02/2024 |
| 202405003 | 1362.02-00 | Termination of Election | 02/02/2024 |
| 202405003 | 1362.02-02 | Ceases to be Small Business Corporation | 02/02/2024 |
| 202405003 | 1362.04-00 | Inadvertent Terminations | 02/02/2024 |
| 202405002 | 115.00-00 | Income of States, Municipalities, etc. | 02/02/2024 |
| 202405002 | 115.03-00 | Essential Governmental Function | 02/02/2024 |
| 202405002 | 115.06-00 | Income Accruing to the State | 02/02/2024 |
