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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顯示 4926 - 4950 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202309018 | 4945.04-04 | Grants to Individuals | 03/03/2023 |
| 202309017 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/03/2023 |
| 202309017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/03/2023 |
| 202309017 | 501.03-30 | Organizational and Operational Tests | 03/03/2023 |
| 202309017 | 501.35-00 | "Exclusively" Test | 03/03/2023 |
| 202309016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/03/2023 |
| 202309016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 03/03/2023 |
| 202309016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/03/2023 |
| 202309016 | 501.03-30 | Organizational and Operational Tests | 03/03/2023 |
| 202309016 | 501.35-00 | "Exclusively" Test | 03/03/2023 |
| 202309015 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 03/03/2023 |
| 202309015 | 1221.01-00 | Property Held Properly In Inventory | 03/03/2023 |
| 202309015 | 1221.02-00 | Property Held Primarily For Sale In Ordinary Course of Business | 03/03/2023 |
| 202309015 | 741.00-00 | Recognition and Character of Gain or Loss on Sale or Exchange | 03/03/2023 |
| 202309015 | 741.02-00 | Sale of Interest v. Sale of Assets | 03/03/2023 |
| 202309015 | 751.01-00 | Sale or Exchange of Interest in Partnership | 03/03/2023 |
| 202309015 | 751.04-00 | Inventory Items | 03/03/2023 |
| 202309014 | 148.00-00 | Arbitrage | 03/03/2023 |
| 202309014 | 148.05-00 | Temporary Period Exception | 03/03/2023 |
| 202309013 | 355.01-01 | Split-Off | 03/03/2023 |
| 202309013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/03/2023 |
| 202309012 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/03/2023 |
| 202309012 | 9100.22-00 | Other | 03/03/2023 |
| 202309011 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/03/2023 |
| 202309011 | 9100.22-00 | Other | 03/03/2023 |
