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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Đang hiển thị 2526 - 2550 of 76413
Tìm Trợ Giúp| Số | UILC | Chủ đề | Ngày Phát Hành |
|---|---|---|---|
| 202424007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/14/2024 |
| 202424006 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/14/2024 |
| 202424006 | 9100.09-00 | Section 442; Accounting Periods | 06/14/2024 |
| 202424005 | 1361.00-00 | Definitions | 06/14/2024 |
| 202424005 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/14/2024 |
| 202424005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/14/2024 |
| 202424004 | 355.01-00 | Spin-Off | 06/14/2024 |
| 202424004 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 06/14/2024 |
| 202424004 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/14/2024 |
| 202424003 | 1400Z.01-00 | Designation of Opportunity Zones | 06/14/2024 |
| 202424003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 06/14/2024 |
| 202424003 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/14/2024 |
| 202424002 | 1295.02-00 | Time For Making Election | 06/14/2024 |
| 202424002 | 1295.02-02 | Retroactive Elections | 06/14/2024 |
| 202424001 | 1295.02-00 | Time For Making Election | 06/14/2024 |
| 202424001 | 1295.02-02 | Retroactive Elections | 06/14/2024 |
| 202424000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/14/2024 |
| 202423009 | 402.08-00 | Rollover Contributions | 06/07/2024 |
| 202423008 | 1502.75-00 | Filing Requirements | 06/07/2024 |
| 202423008 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 06/07/2024 |
| 202423008 | 6012.03-04 | Consolidated Returns | 06/07/2024 |
| 202423008 | 6012.04-00 | Receivers | 06/07/2024 |
| 202423007 | 1296.00-00 | Passive Foreign Investment Company | 06/07/2024 |
| 202423006 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/07/2024 |
| 202423006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 06/07/2024 |
