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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 1776 - 1800 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202445006 | 468B.01-00 | In General | 11/08/2024 |
| 202445005 | 468B.01-00 | In General | 11/08/2024 |
| 202445004 | 1361.00-00 | Definitions | 11/08/2024 |
| 202445004 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/08/2024 |
| 202445004 | 1362.01-03 | Late Elections | 11/08/2024 |
| 202445004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2024 |
| 202445003 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 11/08/2024 |
| 202445003 | 1502.50-00 | Life and Non-Life | 11/08/2024 |
| 202445002 | 9100.04-00 | Section 168; MACRS | 11/08/2024 |
| 202445001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/08/2024 |
| 202445001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/08/2024 |
| 202445000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/08/2024 |
| 202444012 | 501-03.00 | Religious, Charitable, etc., Institutions and Community Chest | 11/01/2024 |
| 202444012 | 501.35-00 | "Exclusively" Test | 11/01/2024 |
| 202444011 | 501-03.00 | Religious, Charitable, etc., Institutions and Community Chest | 11/01/2024 |
| 202444010 | 501-03.00 | Religious, Charitable, etc., Institutions and Community Chest | 11/01/2024 |
| 202444009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/01/2024 |
| 202444009 | 501.35-00 | "Exclusively" Test | 11/01/2024 |
| 202444008 | 9999.00-00 | Miscellaneous Issues | 11/01/2024 |
| 202444007 | 6221B.00-00 | Tax Treatment Determined At Partnership Level-BBA | 11/01/2024 |
| 202444007 | 6225B.01-00 | Determination of Imputed Underpayments - BBA | 11/01/2024 |
| 202444006 | 6221B.00-00 | Tax Treatment Determined At Partnership Level-BBA | 11/01/2024 |
| 202444006 | 6225B.01-00 | Determination of Imputed Underpayments - BBA | 11/01/2024 |
| 202444005 | 6512.02-01 | Statute of Limitations to Recover Overpayments | 11/01/2024 |
| 202444004 | 6225.01-00 | Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) | 11/01/2024 |
