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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 4976 - 5000 of 76413
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202309002 | 833.00-00 | Treatment of Blue Cross Blue Shield Organizations | 03/03/2023 |
| 202309002 | 833.01-00 | Treated as Stock Insurance Company | 03/03/2023 |
| 202309001 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 03/03/2023 |
| 202309001 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/03/2023 |
| 202308013 | 4942.03-07 | Set-Asides | 02/24/2023 |
| 202308012 | 501.03-30 | Organizational and Operational Tests | 02/24/2023 |
| 202308012 | 501.33-00 | Private v. Public Interest Served | 02/24/2023 |
| 202308012 | 501.35-00 | "Exclusively" Test | 02/24/2023 |
| 202308011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/24/2023 |
| 202308010 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 02/24/2023 |
| 202308010 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 02/24/2023 |
| 202308010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/24/2023 |
| 202308009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/24/2023 |
| 202308009 | 9100.22-00 | Other | 02/24/2023 |
| 202308009 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 02/24/2023 |
| 202308009 | 951A.02-00 | Net CFC Tested Income | 02/24/2023 |
| 202308008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/24/2023 |
| 202308008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/24/2023 |
| 202308007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/24/2023 |
| 202308007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/24/2023 |
| 202308006 | 1362.00-00 | Election by Small Business Corporation | 02/24/2023 |
| 202308006 | 1362.04-00 | Inadvertent Terminations | 02/24/2023 |
| 202308005 | 1362.00-00 | Election by Small Business Corporation | 02/24/2023 |
| 202308005 | 1362.04-00 | Inadvertent Terminations | 02/24/2023 |
