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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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Отображаются 71101 - 71125 of 77188
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202301006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/06/2023 |
| 202301007 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/06/2023 |
| 202301007 | 9100.22-00 | Other | 01/06/2023 |
| 202301008 | 1362.00-00 | Election by Small Business Corporation | 01/06/2023 |
| 202301008 | 1362.02-00 | Termination of Election | 01/06/2023 |
| 202301008 | 1362.02-02 | Ceases to be Small Business Corporation | 01/06/2023 |
| 202301008 | 1362.04-00 | Inadvertent Terminations | 01/06/2023 |
| 202301009 | 61.00-00 | Gross Income v. Not Gross Income | 01/06/2023 |
| 202302000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/13/2023 |
| 202302001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/13/2023 |
| 202302002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/13/2023 |
| 202302003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2023 |
| 202302004 | 1361.00-00 | Definitions | 01/13/2023 |
| 202302004 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 01/13/2023 |
| 202302004 | 1361.01-04 | More than One Class of Stock | 01/13/2023 |
| 202302004 | 1361.01-05 | Ineligible Corporation | 01/13/2023 |
| 202302004 | 1362.00-00 | Election by Small Business Corporation | 01/13/2023 |
| 202302004 | 1362.04-00 | Inadvertent Terminations | 01/13/2023 |
| 202302005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2023 |
| 202302006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2023 |
| 202302007 | 402A.00-00 | Optional Treatment of Elective Deferrals as Roth Contributions | 01/13/2023 |
| 202302008 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 01/13/2023 |
| 202302008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/13/2023 |
| 202302008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/13/2023 |
| 202302008 | 9100.22-00 | Other | 01/13/2023 |
