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 2751 - 2775 of 76413
Tìm Trợ Giúp| Số | UILC | Chủ đề | Ngày Phát Hành |
|---|---|---|---|
| 202418014 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 05/03/2024 |
| 202418013 | 9100.34-00 | Section 528 Election to be Treated as Homeowner Association | 05/03/2024 |
| 202418012 | 2056.07-01 | Effective Election | 05/03/2024 |
| 202418012 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2024 |
| 202418011 | 884.00-00 | Branch Tax | 05/03/2024 |
| 202418011 | 884.08-00 | Rules for Termination, Liquidation, Reorganization or Incorporation | 05/03/2024 |
| 202418011 | 884.08-10 | Complete Termination of a U. S. Business | 05/03/2024 |
| 202418011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2024 |
| 202418010 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/03/2024 |
| 202418009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/03/2024 |
| 202418009 | 754.02-00 | Timeliness of Election | 05/03/2024 |
| 202418009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2024 |
| 202418009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/03/2024 |
| 202418008 | 1361.00-00 | Definitions | 05/03/2024 |
| 202418008 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 05/03/2024 |
| 202418008 | 1361.03-02 | Qualified Subchapter S Trusts | 05/03/2024 |
| 202418008 | 1362.00-00 | Election by Small Business Corporation | 05/03/2024 |
| 202418008 | 1362.02-00 | Termination of Election | 05/03/2024 |
| 202418008 | 1362.04-00 | Inadvertent Terminations | 05/03/2024 |
| 202418007 | 168.00-00 | Modified Accelerated Cost Recovery System | 05/03/2024 |
| 202418007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2024 |
| 202418006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/03/2024 |
| 202418006 | 754.02-00 | Timeliness of Election | 05/03/2024 |
| 202418006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2024 |
| 202418006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/03/2024 |
