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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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Отображаются 6051 - 6075 of 76413
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202232003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 08/12/2022 |
| 202232003 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 08/12/2022 |
| 202232002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 08/12/2022 |
| 202232002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 08/12/2022 |
| 202232001 | 9100.22-00 | Other | 08/12/2022 |
| 202232000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/12/2022 |
| 202231015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/05/2022 |
| 202231015 | 501.03-30 | Organizational and Operational Tests | 08/05/2022 |
| 202231015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/05/2022 |
| 202231014 | 1502.77-00 | Common Parent Agent for Subsidiaries | 08/05/2022 |
| 202231014 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 08/05/2022 |
| 202231014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 08/05/2022 |
| 202231013 | 355.01-00 | Spin-Off | 08/05/2022 |
| 202231013 | 355.01-01 | Split-Off | 08/05/2022 |
| 202231013 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 08/05/2022 |
| 202231013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/05/2022 |
| 202231013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/05/2022 |
| 202231012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 08/05/2022 |
| 202231012 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 08/05/2022 |
| 202231011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 08/05/2022 |
| 202231011 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/05/2022 |
| 202231011 | 1361.00-00 | Definitions | 08/05/2022 |
| 202231010 | 4942.03-00 | Definitions of Principal Terms | 08/05/2022 |
| 202231010 | 4942.03-05 | Qualifying Distribution | 08/05/2022 |
| 202231010 | 4942.03-06 | Contributions to "Pass-Through" Organizations | 08/05/2022 |
