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.
- Enter a term in the Find box.
- Click the Search button.
Đang hiển thị 7801 - 7825 of 76702
Tìm Trợ Giúp| Số | UILC | Chủ đề | Ngày Phát Hành |
|---|---|---|---|
| 202145028 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/12/2021 |
| 202145028 | 501.03-30 | Organizational and Operational Tests | 11/12/2021 |
| 202145027 | 355.01-00 | Spin-Off | 11/12/2021 |
| 202145027 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/12/2021 |
| 202145026 | 2055.12-10 | Reformations of Nonqualifying Interests | 11/12/2021 |
| 202145026 | 664.03-02 | Charitable Remainder Unitrust | 11/12/2021 |
| 202145025 | 1502.93-00 | Intercompany Transactions | 11/12/2021 |
| 202145025 | 368.08-06 | Business Enterprise Continuity | 11/12/2021 |
| 202145024 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 11/12/2021 |
| 202145024 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 11/12/2021 |
| 202145023 | 168.00-00 | Modified Accelerated Cost Recovery System | 11/12/2021 |
| 202145023 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/2021 |
| 202145023 | 9100.04-00 | Section 168; MACRS | 11/12/2021 |
| 202145023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/12/2021 |
| 202145022 | 9100.04-00 | Section 168; MACRS | 11/12/2021 |
| 202145021 | 9100.04-00 | Section 168; MACRS | 11/12/2021 |
| 202145020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/12/2021 |
| 202145020 | 355.01-00 | Spin-Off | 11/12/2021 |
| 202145020 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 11/12/2021 |
| 202145020 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/12/2021 |
| 202145020 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 11/12/2021 |
| 202145019 | 9100.22-00 | Other | 11/12/2021 |
| 202145018 | 1362.00-00 | Election by Small Business Corporation | 11/12/2021 |
| 202145018 | 1362.01-00 | Eligible v. Ineligible | 11/12/2021 |
| 202145018 | 1362.01-03 | Late Elections | 11/12/2021 |
