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 51 - 75 of 77311
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202614014 | 7701.00-00 | Definitions | 04/03/2026 |
| 202614014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/03/2026 |
| 202614013 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/03/2026 |
| 202614013 | 9100.22-00 | Other | 04/03/2026 |
| 202614012 | 7701.00-00 | Definitions | 04/03/2026 |
| 202614012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
| 202614012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/03/2026 |
| 202614011 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 04/03/2026 |
| 202614010 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 04/03/2026 |
| 202614010 | 2056.07-00 | Qualified Terminable Interest Property | 04/03/2026 |
| 202614010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
| 202614009 | 1361.00-00 | Definitions | 04/03/2026 |
| 202614009 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/03/2026 |
| 202614009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
| 202614008 | 7701.00-00 | Definitions | 04/03/2026 |
| 202614008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
| 202614008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/03/2026 |
| 202614007 | 1362.00-00 | Election by Small Business Corporation | 04/03/2026 |
| 202614007 | 1362.01-03 | Late Elections | 04/03/2026 |
| 202614006 | 7701.00-00 | Definitions | 04/03/2026 |
| 202614006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2026 |
| 202614006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/03/2026 |
| 202614005 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 04/03/2026 |
| 202614004 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/03/2026 |
| 202614004 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 04/03/2026 |
