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 7626 - 7650 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202202000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/14/2022 |
| 202201015 | 501.33-00 | Private v. Public Interest Served | 01/07/2022 |
| 202201015 | 501.35-00 | "Exclusively" Test | 01/07/2022 |
| 202201014 | 501.07-03 | Leases or Sales of Club Property | 01/07/2022 |
| 202201013 | 7701.00-00 | Definitions | 01/07/2022 |
| 202201013 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/07/2022 |
| 202201013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/07/2022 |
| 202201012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/07/2022 |
| 202201011 | 1295.02-02 | Retroactive Elections | 01/07/2022 |
| 202201010 | 1275.08-00 | Integration | 01/07/2022 |
| 202201010 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/07/2022 |
| 202201009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 01/07/2022 |
| 202201009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 01/07/2022 |
| 202201008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/07/2022 |
| 202201007 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 01/07/2022 |
| 202201007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 01/07/2022 |
| 202201006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/07/2022 |
| 202201005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/07/2022 |
| 202201005 | 355.01-02 | Split-Up | 01/07/2022 |
| 202201005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/07/2022 |
| 202201004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/07/2022 |
| 202201003 | 7701.00-00 | Definitions | 01/07/2022 |
| 202201003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/07/2022 |
| 202201003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/07/2022 |
| 202201002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/07/2022 |
