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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 8026 - 8050 of 76702
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202141002 | 1361.00-00 | Definitions | 10/15/2021 |
| 202141002 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 10/15/2021 |
| 202141002 | 1361.01-04 | More than One Class of Stock | 10/15/2021 |
| 202141002 | 1362.00-00 | Election by Small Business Corporation | 10/15/2021 |
| 202141002 | 1362.02-00 | Termination of Election | 10/15/2021 |
| 202141002 | 1362.04-00 | Inadvertent Terminations | 10/15/2021 |
| 202141001 | 168.00-00 | Modified Accelerated Cost Recovery System | 10/15/2021 |
| 202141000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/15/2021 |
| 202140017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/08/2021 |
| 202140017 | 501.03-19 | Public Recreation Facilities and Athletic Organizations | 10/08/2021 |
| 202140017 | 501.33-00 | Private v. Public Interest Served | 10/08/2021 |
| 202140017 | 501.35-00 | "Exclusively" Test | 10/08/2021 |
| 202140016 | 865.00-00 | Source Rules for Personal Property Sales | 10/08/2021 |
| 202140015 | 1361.00-00 | Definitions | 10/08/2021 |
| 202140015 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/08/2021 |
| 202140015 | 1361.03-03 | Electing Small Business Trusts | 10/08/2021 |
| 202140015 | 1362.00-00 | Election by Small Business Corporation | 10/08/2021 |
| 202140015 | 1362.02-00 | Termination of Election | 10/08/2021 |
| 202140015 | 1362.02-02 | Ceases to be Small Business Corporation | 10/08/2021 |
| 202140015 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
| 202140014 | 168.24-00 | Public Utility Property | 10/08/2021 |
| 202140013 | 25.00-00 | Interest on Certain Home Mortgages (Credit for) | 10/08/2021 |
| 202140013 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/08/2021 |
| 202140012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/08/2021 |
| 202140011 | 401.06-00 | Required Distributions | 10/08/2021 |
