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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 6826 - 6850 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202224007 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/17/2022 |
| 202224006 | 9100.02-04 | IDC Expenditures | 06/17/2022 |
| 202224006 | 9100.02-06 | Exploration Expenditures | 06/17/2022 |
| 202224006 | 59.05-04 | Elections | 06/17/2022 |
| 202224005 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 06/17/2022 |
| 202224004 | 338.01-02 | Time in which Election must be made | 06/17/2022 |
| 202224004 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/17/2022 |
| 202224004 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/17/2022 |
| 202224004 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 06/17/2022 |
| 202224003 | 1388.00-00 | Definitions; Special Rules | 06/17/2022 |
| 202224003 | 1382.00-00 | Taxable Income of Cooperatives | 06/17/2022 |
| 202224002 | 355.01-01 | Split-Off | 06/17/2022 |
| 202224002 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 06/17/2022 |
| 202224002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/17/2022 |
| 202224002 | 355.01-00 | Spin-Off | 06/17/2022 |
| 202224001 | 9100.03-00 | Section 146; Volume Cap | 06/17/2022 |
| 202224001 | 146.07-00 | Carryforward of Allocation | 06/17/2022 |
| 202224000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/17/2022 |
| 202223017 | 4945.04-04 | Grants to Individuals | 06/10/2022 |
| 202223016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/10/2022 |
| 202223016 | 501.03-30 | Organizational and Operational Tests | 06/10/2022 |
| 202223016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/10/2022 |
| 202223015 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 06/10/2022 |
| 202223015 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/10/2022 |
| 202223014 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2022 |
