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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.
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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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正在显示 1876 - 1900 of 76413
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202441014 | 4945.04-04 | Grants to Individuals | 10/11/2024 |
| 202441013 | 6651.00-00 | Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 10/11/2024 |
| 202441012 | 468A.01-00 | In General | 10/11/2024 |
| 202441011 | 468A.01-00 | In General | 10/11/2024 |
| 202441010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/11/2024 |
| 202441010 | 355.01-00 | Spin-Off | 10/11/2024 |
| 202441010 | 355.01-01 | Split-Off | 10/11/2024 |
| 202441010 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 10/11/2024 |
| 202441010 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 10/11/2024 |
| 202441010 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 10/11/2024 |
| 202441010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/11/2024 |
| 202441009 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2024 |
| 202441008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/11/2024 |
| 202441008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2024 |
| 202441007 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/11/2024 |
| 202441007 | 9100.22-00 | Other | 10/11/2024 |
| 202441006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/11/2024 |
| 202441006 | 9100.22-00 | Other | 10/11/2024 |
| 202441005 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 10/11/2024 |
| 202441005 | 2056.07-00 | Qualified Terminable Interest Property | 10/11/2024 |
| 202441005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2024 |
| 202441004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/11/2024 |
| 202441004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2024 |
| 202441003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/11/2024 |
| 202441003 | 754.02-00 | Timeliness of Election | 10/11/2024 |
