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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 3001 - 3025 of 77055
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202429008 | 1362.01-01 | Shareholder Consent | 07/19/2024 |
| 202429008 | 1362.01-03 | Late Elections | 07/19/2024 |
| 202429008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/19/2024 |
| 202429008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/19/2024 |
| 202429007 | 7701.00-00 | Definitions | 07/19/2024 |
| 202429007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/19/2024 |
| 202429006 | 1361.00-00 | Definitions | 07/19/2024 |
| 202429006 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 07/19/2024 |
| 202429006 | 1361.03-03 | Electing Small Business Trusts | 07/19/2024 |
| 202429006 | 1362.04-00 | Inadvertent Terminations | 07/19/2024 |
| 202429005 | 7701.00-00 | Definitions | 07/19/2024 |
| 202429005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/19/2024 |
| 202429004 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 07/19/2024 |
| 202429004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 07/19/2024 |
| 202429003 | 860G.00-00 | Other Definitions and Special Rules | 07/19/2024 |
| 202429002 | 368.05-00 | Recapitalization (Type "E") | 07/19/2024 |
| 202429002 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/19/2024 |
| 202429002 | 9999.02-00 | Substance Over Form | 07/19/2024 |
| 202429001 | 368.05-00 | Recapitalization (Type "E") | 07/19/2024 |
| 202429001 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/19/2024 |
| 202429001 | 9999.02-00 | Substance Over Form | 07/19/2024 |
| 202429000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/19/2024 |
| 202428009 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 07/12/2024 |
| 202428009 | 1502.75-00 | Filing Requirements | 07/12/2024 |
| 202428008 | 501.33-00 | Private v. Public Interest Served | 07/12/2024 |
