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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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전시 4801 - 4825 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202315005 | 1362.00-00 | Election by Small Business Corporation | 04/14/2023 |
| 202315005 | 1362.04-00 | Inadvertent Terminations | 04/14/2023 |
| 202315004 | 1361.00-00 | Definitions | 04/14/2023 |
| 202315004 | 1361.03-02 | Qualified Subchapter S Trusts | 04/14/2023 |
| 202315004 | 1362.00-00 | Election by Small Business Corporation | 04/14/2023 |
| 202315004 | 1362.02-00 | Termination of Election | 04/14/2023 |
| 202315004 | 1362.04-00 | Inadvertent Terminations | 04/14/2023 |
| 202315003 | 1362.04-00 | Inadvertent Terminations | 04/14/2023 |
| 202315002 | 1362.00-00 | Election by Small Business Corporation | 04/14/2023 |
| 202315002 | 1362.04-00 | Inadvertent Terminations | 04/14/2023 |
| 202315001 | 1362.00-00 | Election by Small Business Corporation | 04/14/2023 |
| 202315001 | 1362.02-00 | Termination of Election | 04/14/2023 |
| 202315001 | 1362.04-00 | Inadvertent Terminations | 04/14/2023 |
| 202315000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/14/2023 |
| 202314016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/07/2023 |
| 202314016 | 501.03-05 | Corporations | 04/07/2023 |
| 202314016 | 501.03-30 | Organizational and Operational Tests | 04/07/2023 |
| 202314015 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2023 |
| 202314015 | 9100.09-00 | Section 442; Accounting Periods | 04/07/2023 |
| 202314014 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/07/2023 |
| 202314014 | 9100.22-00 | Other | 04/07/2023 |
| 202314013 | 992.02-00 | Election | 04/07/2023 |
| 202314012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/07/2023 |
| 202314012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2023 |
| 202314011 | 7701.00-00 | Definitions | 04/07/2023 |
