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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 16126 - 16150 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201721005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 05/26/2017 |
| 201721004 | 1362.04-00 | Inadvertent Terminations | 05/26/2017 |
| 201721003 | 642.03-00 | Charitable Deduction | 05/26/2017 |
| 201721003 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | 05/26/2017 |
| 201721002 | 332.00-00 | Complete Liquidation of Subsidiaries | 05/26/2017 |
| 201721002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/26/2017 |
| 201721002 | 357.02-01 | In General | 05/26/2017 |
| 201721002 | 358.03-00 | Assumption of Liabilities | 05/26/2017 |
| 201721002 | 361.02-02 | Certain Transfers to Creditors | 05/26/2017 |
| 201721001 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 05/26/2017 |
| 201721001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 05/26/2017 |
| 201721000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/26/2017 |
| 201720011 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 05/19/2017 |
| 201720010 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/19/2017 |
| 201720010 | 501.36-00 | Business Activities | 05/19/2017 |
| 201720009 | 414.00-00 | Definitions and Special Rules | 05/19/2017 |
| 201720009 | 414.09-00 | Certain Employee Contributions | 05/19/2017 |
| 201720008 | 856.00-00 | Definition of Real Estate Investment Trust | 05/19/2017 |
| 201720007 | 1361.01-04 | More than One Class of Stock | 05/19/2017 |
| 201720007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/19/2017 |
| 201720007 | 1362.01-00 | Eligible v. Ineligible | 05/19/2017 |
| 201720007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/19/2017 |
| 201720006 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 05/19/2017 |
| 201720006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 05/19/2017 |
| 201720005 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 05/19/2017 |
