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 2151 - 2175 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202434008 | 168.00-00 | Modified Accelerated Cost Recovery System | 08/23/2024 |
| 202434008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/23/2024 |
| 202434007 | 7701.00-00 | Definitions | 08/23/2024 |
| 202434007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/23/2024 |
| 202434006 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 08/23/2024 |
| 202434006 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 08/23/2024 |
| 202434006 | 127.00-00 | Educational Assistance Programs | 08/23/2024 |
| 202434006 | 223.00-00 | Health Savings Accounts | 08/23/2024 |
| 202434006 | 401.29-00 | Cash or Deferred Arrangements | 08/23/2024 |
| 202434005 | 7701.01-00 | Associations v. Corporations | 08/23/2024 |
| 202434005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/23/2024 |
| 202434004 | 401.27-00 | Medical, Etc. Benefits | 08/23/2024 |
| 202434003 | 884.00-00 | Branch Tax | 08/23/2024 |
| 202434003 | 884.01-00 | Branch Profits Tax | 08/23/2024 |
| 202434003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/23/2024 |
| 202434002 | 1400Z.01-00 | Designation of Opportunity Zones | 08/23/2024 |
| 202434002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/23/2024 |
| 202434002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/23/2024 |
| 202434001 | 1400Z.01-00 | Designation of Opportunity Zones | 08/23/2024 |
| 202434001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/23/2024 |
| 202434001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/23/2024 |
| 202434000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/23/2024 |
| 202433014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/16/2024 |
| 202433014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/16/2024 |
| 202433014 | 501.03-30 | Organizational and Operational Tests | 08/16/2024 |
