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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 6126 - 6150 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202230013 | 501.04-06 | Community | 07/29/2022 |
| 202230013 | 501.04-07 | Homeowners Association | 07/29/2022 |
| 202230012 | 501.07-00 | Social Clubs | 07/29/2022 |
| 202230011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/29/2022 |
| 202230011 | 501.35-00 | "Exclusively" Test | 07/29/2022 |
| 202230010 | 501.07-00 | Social Clubs | 07/29/2022 |
| 202230009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/29/2022 |
| 202230008 | 7602.00-00 | Examination of Books and Witnesses | 07/29/2022 |
| 202230007 | 2056.01-00 | Terminable Interests | 07/29/2022 |
| 202230007 | 2652.01-02 | Special Election for QTIP | 07/29/2022 |
| 202230007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/29/2022 |
| 202230006 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 07/29/2022 |
| 202230005 | 168.00-00 | Modified Accelerated Cost Recovery System | 07/29/2022 |
| 202230004 | 7701.00-00 | Definitions | 07/29/2022 |
| 202230004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/29/2022 |
| 202230004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/29/2022 |
| 202230003 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 07/29/2022 |
| 202230003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 07/29/2022 |
| 202230002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 07/29/2022 |
| 202230002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 07/29/2022 |
| 202230001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 07/29/2022 |
| 202230000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/29/2022 |
| 202229039 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 07/22/2022 |
| 202229039 | 1502.75-00 | Filing Requirements | 07/22/2022 |
| 202229038 | 4945.04-04 | Grants to Individuals | 07/22/2022 |
