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 1676 - 1700 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202448008 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 11/29/2024 |
| 202448008 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 11/29/2024 |
| 202448007 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 11/29/2024 |
| 202448006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/29/2024 |
| 202448006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2024 |
| 202448005 | 9100.04-00 | Section 168; MACRS | 11/29/2024 |
| 202448004 | 7701.01-00 | Associations v. Corporations | 11/29/2024 |
| 202448004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/29/2024 |
| 202448003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2024 |
| 202448002 | 664.00-00 | Charitable Remainder Trusts | 11/29/2024 |
| 202448002 | 664.03-00 | Definitions | 11/29/2024 |
| 202448002 | 664.03-02 | Charitable Remainder Unitrust | 11/29/2024 |
| 202448001 | 1362.04-00 | Inadvertent Terminations | 11/29/2024 |
| 202448000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/29/2024 |
| 202447018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/22/2024 |
| 202447017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/22/2024 |
| 202447016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/22/2024 |
| 202447016 | 501.06-01 | Performance of Particular Services for Members | 11/22/2024 |
| 202447015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447014 | 9100.09-00 | Section 442; Accounting Periods | 11/22/2024 |
| 202447013 | 367.30-00 | Transfers of Intangible Property to Foreign Corporations Under Section 367(d) | 11/22/2024 |
| 202447013 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447012 | 1361.03-03 | Electing Small Business Trusts | 11/22/2024 |
| 202447012 | 1362.00-00 | Election by Small Business Corporation | 11/22/2024 |
| 202447012 | 1362.04-00 | Inadvertent Terminations | 11/22/2024 |
