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 326 - 350 of 76413
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202535010 | 1362.00-00 | Election by Small Business Corporation | 08/29/2025 |
| 202535010 | 1362.02-00 | Termination of Election | 08/29/2025 |
| 202535010 | 1362.04-00 | Inadvertent Terminations | 08/29/2025 |
| 202535009 | 9100.04-00 | Section 168; MACRS | 08/29/2025 |
| 202535008 | 7701.00-00 | Definitions | 08/29/2025 |
| 202535008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/29/2025 |
| 202535008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2025 |
| 202535007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/29/2025 |
| 202535007 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 08/29/2025 |
| 202535007 | 361.02-02 | Certain Transfers to Creditors | 08/29/2025 |
| 202535006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/29/2025 |
| 202535006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/29/2025 |
| 202535006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/29/2025 |
| 202535005 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 08/29/2025 |
| 202535005 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/29/2025 |
| 202535005 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 08/29/2025 |
| 202535005 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/29/2025 |
| 202535005 | 507.00-00 | Termination of Private Foundation Status | 08/29/2025 |
| 202535004 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 08/29/2025 |
| 202535003 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 08/29/2025 |
| 202535003 | 4980.02-00 | Exceptions | 08/29/2025 |
| 202535002 | 199A.00-00 | Deduction for Qualified Business Income of Pass-Thru Entities | 08/29/2025 |
| 202535002 | 199A.03-03 | Aggregation | 08/29/2025 |
| 202535002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/29/2025 |
| 202535001 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 08/29/2025 |
