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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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Mostrando 6451 - 6475 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202229030 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 07/22/2022 |
| 202229030 | 1502.98-00 | Application of Section 382 with Respect to a Consolidated Group | 07/22/2022 |
| 202229030 | 1502.98-05 | Apportionment | 07/22/2022 |
| 202229030 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2022 |
| 202229030 | 9100.22-00 | Other | 07/22/2022 |
| 202229029 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 07/22/2022 |
| 202229029 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 07/22/2022 |
| 202229028 | 2056.07-00 | Qualified Terminable Interest Property | 07/22/2022 |
| 202229028 | 2632.03-00 | Allocation of Unused GST Exemption | 07/22/2022 |
| 202229028 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2022 |
| 202229027 | 7701.00-00 | Definitions | 07/22/2022 |
| 202229027 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2022 |
| 202229027 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/22/2022 |
| 202229026 | 1362.04-00 | Inadvertent Terminations | 07/22/2022 |
| 202229025 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 07/22/2022 |
| 202229025 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 07/22/2022 |
| 202229024 | 7701.00-00 | Definitions | 07/22/2022 |
| 202229024 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2022 |
| 202229024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/22/2022 |
| 202229023 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/22/2022 |
| 202229023 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229023 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229023 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229023 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229023 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/22/2022 |
