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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 5551 - 5575 of 76702
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202303004 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/20/2023 |
| 202303004 | 2601.01-00 | Effective Dates | 01/20/2023 |
| 202303004 | 61.00-00 | Gross Income v. Not Gross Income | 01/20/2023 |
| 202303004 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 01/20/2023 |
| 202303004 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 01/20/2023 |
| 202303003 | 167.22-00 | Public Utility Property | 01/20/2023 |
| 202303002 | 1361.00-00 | Definitions | 01/20/2023 |
| 202303002 | 1362.00-00 | Election by Small Business Corporation | 01/20/2023 |
| 202303002 | 1362.04-00 | Inadvertent Terminations | 01/20/2023 |
| 202303001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/20/2023 |
| 202303000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/20/2023 |
| 202302017 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/13/2023 |
| 202302017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/13/2023 |
| 202302017 | 501.03-30 | Organizational and Operational Tests | 01/13/2023 |
| 202302017 | 501.33-00 | Private v. Public Interest Served | 01/13/2023 |
| 202302017 | 501.35-00 | "Exclusively" Test | 01/13/2023 |
| 202302016 | 501.07-00 | Social Clubs | 01/13/2023 |
| 202302015 | 4945.04-04 | Grants to Individuals | 01/13/2023 |
| 202302014 | 4942.03-07 | Set-Asides | 01/13/2023 |
| 202302013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/13/2023 |
| 202302012 | 170.12-09 | Substantiation | 01/13/2023 |
| 202302011 | 165.00-00 | Deductions For Losses | 01/13/2023 |
| 202302011 | 165.13-00 | Abandonment Losses | 01/13/2023 |
| 202302010 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/13/2023 |
| 202302010 | 9100.22-00 | Other | 01/13/2023 |
