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 976 - 1000 of 76413
Tìm Trợ Giúp| Số | UILC | Chủ đề | Ngày Phát Hành |
|---|---|---|---|
| 202517011 | 453.08-00 | Revocation of Elections | 04/25/2025 |
| 202517010 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 04/25/2025 |
| 202517010 | 2056.07-00 | Qualified Terminable Interest Property | 04/25/2025 |
| 202517010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
| 202517009 | 7701.00-00 | Definitions | 04/25/2025 |
| 202517009 | 7701.03-00 | Association v. Trust | 04/25/2025 |
| 202517009 | 7701.03-06 | Liquidating Trusts | 04/25/2025 |
| 202517008 | 2056.07-00 | Qualified Terminable Interest Property | 04/25/2025 |
| 202517008 | 2056.07-02 | Partial Election | 04/25/2025 |
| 202517008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
| 202517007 | 7701.00-00 | Definitions | 04/25/2025 |
| 202517007 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
| 202517007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/25/2025 |
| 202517006 | 7701.00-00 | Definitions | 04/25/2025 |
| 202517006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
| 202517006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/25/2025 |
| 202517005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/25/2025 |
| 202517004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/25/2025 |
| 202517004 | 754.02-00 | Timeliness of Election | 04/25/2025 |
| 202517004 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
| 202517004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/25/2025 |
| 202517003 | 1362.04-00 | Inadvertent Terminations | 04/25/2025 |
| 202517002 | 1362.04-00 | Inadvertent Terminations | 04/25/2025 |
| 202517001 | 856.00-00 | Definition of Real Estate Investment Trust | 04/25/2025 |
| 202517001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
