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 251 - 275 of 76888
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202550017 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 12/12/2025 |
| 202550017 | 1361.03-01 | Grantor Trusts | 12/12/2025 |
| 202550017 | 1361.03-02 | Qualified Subchapter S Trusts | 12/12/2025 |
| 202550017 | 1362.00-00 | Election by Small Business Corporation | 12/12/2025 |
| 202550017 | 1362.04-00 | Inadvertent Terminations | 12/12/2025 |
| 202550016 | 856.00-00 | Definition of Real Estate Investment Trust | 12/12/2025 |
| 202550015 | 856.01-00 | Income Requirements | 12/12/2025 |
| 202550015 | 856.04-00 | Rents From Real Property | 12/12/2025 |
| 202550014 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/12/2025 |
| 202550014 | 9100.22-00 | Other | 12/12/2025 |
| 202550013 | 1502.32-00 | Investment Adjustment | 12/12/2025 |
| 202550013 | 9100.22-00 | Other | 12/12/2025 |
| 202550012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/12/2025 |
| 202550012 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/12/2025 |
| 202550011 | 338.08-01 | Notice Requirement | 12/12/2025 |
| 202550011 | 9100.22-00 | Other | 12/12/2025 |
| 202550010 | 1445.04-01 | Reduced Withholding Is Appropriate | 12/12/2025 |
| 202550010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/12/2025 |
| 202550009 | 468A.04-02 | Revised Schedules | 12/12/2025 |
| 202550008 | 468A.04-02 | Revised Schedules | 12/12/2025 |
| 202550007 | 468A.04-02 | Revised Schedules | 12/12/2025 |
| 202550006 | 1295.00-00 | Qualified Electing Fund | 12/12/2025 |
| 202550006 | 1295.02-02 | Retroactive Elections | 12/12/2025 |
| 202550005 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 12/12/2025 |
| 202550005 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/12/2025 |
