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 5601 - 5625 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202244008 | 355.01-00 | Spin-Off | 11/04/2022 |
| 202244008 | 357.00-00 | Assumption of Liability (Gain Recognized v. Not Recognized) | 11/04/2022 |
| 202244008 | 358.02-00 | Allocation of Basis | 11/04/2022 |
| 202244008 | 361.02-00 | Distributions | 11/04/2022 |
| 202244008 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 11/04/2022 |
| 202244008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/04/2022 |
| 202244007 | 2056.07-00 | Qualified Terminable Interest Property | 11/04/2022 |
| 202244007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2022 |
| 202244006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 11/04/2022 |
| 202244006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2022 |
| 202244006 | 9100.22-00 | Other | 11/04/2022 |
| 202244005 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 11/04/2022 |
| 202244005 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2022 |
| 202244004 | 1045.00-00 | Rollover of Gain from One Qualified Business Stock to Another | 11/04/2022 |
| 202244003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 11/04/2022 |
| 202244002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/04/2022 |
| 202244002 | 754.02-00 | Timeliness of Election | 11/04/2022 |
| 202244002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2022 |
| 202244002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/04/2022 |
| 202244001 | 1362.00-00 | Election by Small Business Corporation | 11/04/2022 |
| 202244001 | 1362.04-00 | Inadvertent Terminations | 11/04/2022 |
| 202244000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/04/2022 |
| 202243021 | 4945.04-04 | Grants to Individuals | 10/28/2022 |
| 202243020 | 4945.04-04 | Grants to Individuals | 10/28/2022 |
| 202243019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/28/2022 |
