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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전시 71026 - 71050 of 77188
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202249024 | 4945.04-04 | Grants to Individuals | 12/09/2022 |
| 202250000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/16/2022 |
| 202250001 | 7701.00-00 | Definitions | 12/16/2022 |
| 202250001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2022 |
| 202250002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/16/2022 |
| 202250002 | 754.02-00 | Timeliness of Election | 12/16/2022 |
| 202250002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/16/2022 |
| 202250003 | 754.02-00 | Timeliness of Election | 12/16/2022 |
| 202250004 | 163.10-13 | (TCJA) Exemptions, elections and exceptions (including allocations) | 12/16/2022 |
| 202250004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250005 | 7701.00-00 | Definitions | 12/16/2022 |
| 202250005 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2022 |
| 202250006 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/16/2022 |
| 202250006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250007 | 1362.00-00 | Election by Small Business Corporation | 12/16/2022 |
| 202250007 | 1362.02-00 | Termination of Election | 12/16/2022 |
| 202250007 | 1362.02-02 | Ceases to be Small Business Corporation | 12/16/2022 |
| 202250007 | 1362.04-00 | Inadvertent Terminations | 12/16/2022 |
| 202250008 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 12/16/2022 |
| 202250008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/16/2022 |
| 202250008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2022 |
| 202250009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 12/16/2022 |
