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 5401 - 5425 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202304012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/27/2023 |
| 202304011 | 501.07-00 | Social Clubs | 01/27/2023 |
| 202304010 | 501.07-00 | Social Clubs | 01/27/2023 |
| 202304009 | 263.13-00 | Acquisition of Property, Intangibles | 01/27/2023 |
| 202304008 | 1503.04-00 | Dual Consolidated Loss | 01/27/2023 |
| 202304008 | 961.00-00 | Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) | 01/27/2023 |
| 202304007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/27/2023 |
| 202304007 | 355.01-00 | Spin-Off | 01/27/2023 |
| 202304007 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/27/2023 |
| 202304007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/27/2023 |
| 202304006 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 01/27/2023 |
| 202304005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/27/2023 |
| 202304005 | 355.01-00 | Spin-Off | 01/27/2023 |
| 202304005 | 355.01-01 | Split-Off | 01/27/2023 |
| 202304005 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 01/27/2023 |
| 202304005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/27/2023 |
| 202304005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/27/2023 |
| 202304004 | 1362.00-00 | Election by Small Business Corporation | 01/27/2023 |
| 202304004 | 1362.01-00 | Eligible v. Ineligible | 01/27/2023 |
| 202304004 | 1362.01-01 | Shareholder Consent | 01/27/2023 |
| 202304004 | 1362.02-00 | Termination of Election | 01/27/2023 |
| 202304004 | 1362.04-00 | Inadvertent Terminations | 01/27/2023 |
| 202304003 | 856.04-00 | Rents From Real Property | 01/27/2023 |
| 202304002 | 7701.00-00 | Definitions | 01/27/2023 |
| 202304002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/27/2023 |
