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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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전시 6951 - 6975 of 76702
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202220003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/20/2022 |
| 202220003 | 355.01-01 | Split-Off | 05/20/2022 |
| 202220003 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 05/20/2022 |
| 202220003 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/20/2022 |
| 202220003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/20/2022 |
| 202220002 | 1361.00-00 | Definitions | 05/20/2022 |
| 202220002 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 05/20/2022 |
| 202220002 | 1361.01-05 | Ineligible Corporation | 05/20/2022 |
| 202220002 | 1361.03-03 | Electing Small Business Trusts | 05/20/2022 |
| 202220002 | 1362.00-00 | Election by Small Business Corporation | 05/20/2022 |
| 202220002 | 1362.04-00 | Inadvertent Terminations | 05/20/2022 |
| 202220001 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/20/2022 |
| 202220001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/20/2022 |
| 202220000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/20/2022 |
| 202219019 | 4945.04-04 | Grants to Individuals | 05/13/2022 |
| 202219018 | 4945.04-04 | Grants to Individuals | 05/13/2022 |
| 202219017 | 4945.04-04 | Grants to Individuals | 05/13/2022 |
| 202219016 | 4945.04-04 | Grants to Individuals | 12/31/1969 |
| 202219015 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 05/13/2022 |
| 202219014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2022 |
| 202219014 | 9100.10-00 | Section 446 | 05/13/2022 |
| 202219014 | 9100.10-01 | Accounting Methods | 05/13/2022 |
| 202219013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2022 |
| 202219013 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 05/13/2022 |
| 202219012 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2022 |
