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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 5876 - 5900 of 76702
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202244012 | 42.00-00 | Low-Income Housing Credit | 11/04/2022 |
| 202244012 | 9100.01-00 | Section 42; Low-Income Housing Credit | 11/04/2022 |
| 202244011 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2022 |
| 202244010 | 6662.00-00 | Accuracy-related penalty | 11/04/2022 |
| 202244009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/04/2022 |
| 202244009 | 355.01-00 | Spin-Off | 11/04/2022 |
| 202244009 | 355.01-01 | Split-Off | 11/04/2022 |
| 202244009 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 11/04/2022 |
| 202244009 | 361.02-00 | Distributions | 11/04/2022 |
| 202244009 | 361.02-02 | Certain Transfers to Creditors | 11/04/2022 |
| 202244009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/04/2022 |
| 202244009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/04/2022 |
| 202244008 | 1223.10-00 | Reorganization | 11/04/2022 |
| 202244008 | 312.06-00 | Tax Free Distributions | 11/04/2022 |
| 202244008 | 355.01-00 | Spin-Off | 11/04/2022 |
| 202244008 | 357.00-00 | Assumption of Liability (Gain Recognized v. Not Recognized) | 11/04/2022 |
| 202244008 | 358.02-00 | Allocation of Basis | 11/04/2022 |
| 202244008 | 361.02-00 | Distributions | 11/04/2022 |
| 202244008 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 11/04/2022 |
| 202244008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/04/2022 |
| 202244007 | 2056.07-00 | Qualified Terminable Interest Property | 11/04/2022 |
| 202244007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2022 |
| 202244006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 11/04/2022 |
| 202244006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2022 |
| 202244006 | 9100.22-00 | Other | 11/04/2022 |
