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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 4401 - 4425 of 76592
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202331004 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/04/2023 |
| 202331004 | 501.04-02 | Prepaid Medical Care Association (See Also 0501.03-10) | 08/04/2023 |
| 202331004 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 08/04/2023 |
| 202331003 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/04/2023 |
| 202331002 | 1400Z.01-00 | Designation of Opportunity Zones | 08/04/2023 |
| 202331002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/04/2023 |
| 202331002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/04/2023 |
| 202331001 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/04/2023 |
| 202331000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/04/2023 |
| 202330011 | 4945.04-04 | Grants to Individuals | 07/28/2023 |
| 202330010 | 4945.04-04 | Grants to Individuals | 07/28/2023 |
| 202330009 | 1362.00-00 | Election by Small Business Corporation | 07/28/2023 |
| 202330009 | 1362.01-02 | Election After Termination | 07/28/2023 |
| 202330008 | 168.00-00 | Modified Accelerated Cost Recovery System | 07/28/2023 |
| 202330008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/28/2023 |
| 202330008 | 9100.04-00 | Section 168; MACRS | 07/28/2023 |
| 202330007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/28/2023 |
| 202330006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/28/2023 |
| 202330006 | 61.00-00 | Gross Income v. Not Gross Income | 07/28/2023 |
| 202330005 | 1295.02-02 | Retroactive Elections | 07/28/2023 |
| 202330004 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/28/2023 |
| 202330004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/28/2023 |
| 202330004 | 9100.22-00 | Other | 07/28/2023 |
| 202330003 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/28/2023 |
| 202330002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/28/2023 |
