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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 8001 - 8025 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202141023 | 1378.00-00 | Taxable Year of S Corporations | 10/15/2021 |
| 202141023 | 444.00-00 | Election of Taxable Year Other Than Required Year | 10/15/2021 |
| 202141023 | 6402.00-00 | Authority to Make Credits or Refunds | 10/15/2021 |
| 202141022 | 170.14-00 | Qualified Conservation Contribution | 10/15/2021 |
| 202141021 | 6402.00-00 | Authority to Make Credits or Refunds | 10/15/2021 |
| 202141021 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 10/15/2021 |
| 202141021 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 10/15/2021 |
| 202141020 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141019 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141018 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141017 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141016 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141015 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141014 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141013 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141012 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141011 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141010 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141009 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141008 | 6201.01-06 | Assessment of Criminal Restitution | 10/15/2021 |
| 202141007 | 163.10-05 | (Pre-TCJA) Affiliated Group Rules | 10/15/2021 |
| 202141006 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 10/15/2021 |
| 202141005 | 304.00-00 | Redemption Through Use of Related Corporations | 10/15/2021 |
| 202141004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/15/2021 |
| 202141003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/15/2021 |
