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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 4026 - 4050 of 77358
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202408002 | 415.01-00 | Limitation for Defined Benefit Plans | 02/23/2024 |
| 202408002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 02/23/2024 |
| 202408001 | 1361.03-03 | Electing Small Business Trusts | 02/23/2024 |
| 202408001 | 1362.00-00 | Election by Small Business Corporation | 02/23/2024 |
| 202408001 | 1362.04-00 | Inadvertent Terminations | 02/23/2024 |
| 202408000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/23/2024 |
| 202407006 | 4945.04-04 | Grants to Individuals | 02/16/2024 |
| 202407005 | 1361.00-00 | Definitions | 02/16/2024 |
| 202407005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 02/16/2024 |
| 202407005 | 1361.03-02 | Qualified Subchapter S Trusts | 02/16/2024 |
| 202407005 | 1361.03-03 | Electing Small Business Trusts | 02/16/2024 |
| 202407005 | 1362.00-00 | Election by Small Business Corporation | 02/16/2024 |
| 202407005 | 1362.04-00 | Inadvertent Terminations | 02/16/2024 |
| 202407004 | 2056.07-00 | Qualified Terminable Interest Property | 02/16/2024 |
| 202407004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2024 |
| 202407003 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 02/16/2024 |
| 202407003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2024 |
| 202407002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/16/2024 |
| 202407002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2024 |
| 202407001 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2024 |
| 202407001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/16/2024 |
| 202407000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/16/2024 |
| 202406020 | 4945.04-04 | Grants to Individuals | 02/09/2024 |
| 202406019 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/09/2024 |
| 202406018 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/09/2024 |
