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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Đang hiển thị 5226 - 5250 of 76702
Tìm Trợ Giúp| Số | UILC | Chủ đề | Ngày Phát Hành |
|---|---|---|---|
| 202309015 | 1221.01-00 | Property Held Properly In Inventory | 03/03/2023 |
| 202309015 | 1221.02-00 | Property Held Primarily For Sale In Ordinary Course of Business | 03/03/2023 |
| 202309015 | 741.00-00 | Recognition and Character of Gain or Loss on Sale or Exchange | 03/03/2023 |
| 202309015 | 741.02-00 | Sale of Interest v. Sale of Assets | 03/03/2023 |
| 202309015 | 751.01-00 | Sale or Exchange of Interest in Partnership | 03/03/2023 |
| 202309015 | 751.04-00 | Inventory Items | 03/03/2023 |
| 202309014 | 148.00-00 | Arbitrage | 03/03/2023 |
| 202309014 | 148.05-00 | Temporary Period Exception | 03/03/2023 |
| 202309013 | 355.01-01 | Split-Off | 03/03/2023 |
| 202309013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/03/2023 |
| 202309012 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/03/2023 |
| 202309012 | 9100.22-00 | Other | 03/03/2023 |
| 202309011 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/03/2023 |
| 202309011 | 9100.22-00 | Other | 03/03/2023 |
| 202309010 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 03/03/2023 |
| 202309010 | 338.01-00 | Express Election | 03/03/2023 |
| 202309010 | 338.01-02 | Time in which Election must be made | 03/03/2023 |
| 202309010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309010 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/03/2023 |
| 202309009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/03/2023 |
| 202309008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/03/2023 |
| 202309007 | 1031.02-00 | Like Kind Property | 03/03/2023 |
| 202309007 | 1031.03-00 | Like Kind Real Estate | 03/03/2023 |
| 202309006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 03/03/2023 |
