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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202417004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/26/2024 |
| 202417003 | 7701.00-00 | Definitions | 04/26/2024 |
| 202417003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2024 |
| 202417003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/26/2024 |
| 202417002 | 168.24-01 | Normalization Rules | 04/26/2024 |
| 202417001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/26/2024 |
| 202417001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2024 |
| 202417000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/26/2024 |
| 202416019 | 4945.04-04 | Grants to Individuals | 04/19/2024 |
| 202416018 | 4942.03-07 | Set-Asides | 04/19/2024 |
| 202416017 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 04/19/2024 |
| 202416016 | 4945.04-04 | Grants to Individuals | 04/19/2024 |
| 202416015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/16/2024 |
| 202416015 | 501.03-30 | Organizational and Operational Tests | 04/16/2024 |
| 202416015 | 501.33-00 | Private v. Public Interest Served | 04/16/2024 |
| 202416014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/19/2024 |
| 202416014 | 501.33-00 | Private v. Public Interest Served | 04/19/2024 |
| 202416014 | 501.35-00 | "Exclusively" Test | 04/19/2024 |
| 202416013 | 42.00-00 | Low-Income Housing Credit | 04/19/2024 |
| 202416013 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2024 |
| 202416013 | 9100.01-00 | Section 42; Low-Income Housing Credit | 04/19/2024 |
| 202416012 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 04/19/2024 |
| 202416012 | 1031.01-00 | Property Held For Productive Use or Investment | 04/19/2024 |
| 202416011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/19/2024 |
| 202416010 | 754.02-00 | Timeliness of Election | 04/19/2024 |
