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 6801 - 6825 of 76701
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202224016 | 4945.04-04 | Grants to Individuals | 06/17/2022 |
| 202224015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/17/2022 |
| 202224015 | 501.33-00 | Private v. Public Interest Served | 06/17/2022 |
| 202224015 | 501.35-00 | "Exclusively" Test | 06/17/2022 |
| 202224015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/17/2022 |
| 202224014 | 501.06-01 | Performance of Particular Services for Members | 06/17/2022 |
| 202224014 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 06/17/2022 |
| 202224013 | 501.03-08 | Educational Organizations | 06/17/2022 |
| 202224013 | 501.33-00 | Private v. Public Interest Served | 06/17/2022 |
| 202224012 | 355.01-00 | Spin-Off | 06/17/2022 |
| 202224012 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 06/17/2022 |
| 202224012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/17/2022 |
| 202224012 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/17/2022 |
| 202224011 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 06/17/2022 |
| 202224011 | 597.05-01 | Basis | 06/17/2022 |
| 202224011 | 166.00-00 | Bad Debts | 06/17/2022 |
| 202224010 | 1234A.01-00 | Right or Obligation With Respect to Personal Property | 06/17/2022 |
| 202224010 | 165.00-00 | Deductions For Losses | 06/17/2022 |
| 202224010 | 263.08-03 | Payment for Cancellation | 06/17/2022 |
| 202224010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/17/2022 |
| 202224009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 06/17/2022 |
| 202224009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/17/2022 |
| 202224008 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/17/2022 |
| 202224007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 06/17/2022 |
| 202224007 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/17/2022 |
