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 7351 - 7375 of 76702
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202207007 | 1361.00-00 | Definitions | 02/18/2022 |
| 202207007 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 02/18/2022 |
| 202207007 | 1361.03-03 | Electing Small Business Trusts | 02/18/2022 |
| 202207007 | 1362.00-00 | Election by Small Business Corporation | 02/18/2022 |
| 202207007 | 1362.02-00 | Termination of Election | 02/18/2022 |
| 202207007 | 1362.02-02 | Ceases to be Small Business Corporation | 02/18/2022 |
| 202207007 | 1362.04-00 | Inadvertent Terminations | 02/18/2022 |
| 202207006 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/18/2022 |
| 202207006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/18/2022 |
| 202207005 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 02/18/2022 |
| 202207004 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/18/2022 |
| 202207004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/18/2022 |
| 202207003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/18/2022 |
| 202207002 | 860.00-00 | Deduction for Deficiency Dividends | 02/18/2022 |
| 202207002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/18/2022 |
| 202207001 | 1295.02-02 | Retroactive Elections | 02/18/2022 |
| 202207000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/18/2022 |
| 202206018 | 146.07-00 | Carryforward of Allocation | 02/11/2022 |
| 202206018 | 9100.03-00 | Section 146; Volume Cap | 02/11/2022 |
| 202206017 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/11/2022 |
| 202206017 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/11/2022 |
| 202206016 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/11/2022 |
| 202206015 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/11/2022 |
| 202206014 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/11/2022 |
| 202206014 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/11/2022 |
