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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.
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 5126 - 5150 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202304005 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 01/27/2023 |
| 202304005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/27/2023 |
| 202304005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/27/2023 |
| 202304004 | 1362.00-00 | Election by Small Business Corporation | 01/27/2023 |
| 202304004 | 1362.01-00 | Eligible v. Ineligible | 01/27/2023 |
| 202304004 | 1362.01-01 | Shareholder Consent | 01/27/2023 |
| 202304004 | 1362.02-00 | Termination of Election | 01/27/2023 |
| 202304004 | 1362.04-00 | Inadvertent Terminations | 01/27/2023 |
| 202304003 | 856.04-00 | Rents From Real Property | 01/27/2023 |
| 202304002 | 7701.00-00 | Definitions | 01/27/2023 |
| 202304002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/27/2023 |
| 202304001 | 3401.06-07 | Benefits Provided Under Certain Employee Benefit Plans | 01/27/2023 |
| 202304001 | 401.29-00 | Cash or Deferred Arrangements | 01/27/2023 |
| 202304001 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/27/2023 |
| 202304001 | 414.09-00 | Certain Employee Contributions | 01/27/2023 |
| 202304001 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 01/27/2023 |
| 202304000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/27/2023 |
| 202303014 | 4945.04-04 | Grants to Individuals | 01/20/2023 |
| 202303013 | 501.07-00 | Social Clubs | 01/20/2023 |
| 202303012 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/20/2023 |
| 202303012 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/20/2023 |
| 202303012 | 1015.03-00 | Transfer in Trust After December 31, 1920 | 01/20/2023 |
| 202303012 | 1015.03-01 | Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust | 01/20/2023 |
| 202303012 | 1223.00-00 | Holding Period of Capital Assets | 01/20/2023 |
| 202303012 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/20/2023 |
