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. 正在显示 1 - 25 of 72946寻求帮助 发现 显示每一页 2550100200 搜索 编号 UILC 主题 发布日期 202348015 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/01/2023 202348014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/01/2023 202348013 4945.04-04 Grants to Individuals 12/01/2023 202348012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/01/2023 202348011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/01/2023 202348011 501.03-30 Organizational and Operational Tests 12/01/2023 202348010 9100.04-00 Section 168; MACRS 12/01/2023 202348009 408.00-00 Individual Retirement Accounts 12/01/2023 202348009 408.03-00 Rollover Contributions 12/01/2023 202348008 7701.00-00 Definitions 12/01/2023 202348008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/01/2023 202348007 9100.00-00 Extension of Time for Making Certain Elections 12/01/2023 202348007 9100.10-00 Section 446 12/01/2023 202348007 9100.10-01 Accounting Methods 12/01/2023 202348006 1362.00-00 Election by Small Business Corporation 12/01/2023 202348006 1362.04-00 Inadvertent Terminations 12/01/2023 202348005 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/01/2023 202348005 4980.02-00 Exceptions 12/01/2023 202348004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/01/2023 202348004 9100.00-00 Extension of Time for Making Certain Elections 12/01/2023 202348003 1362.00-00 Election by Small Business Corporation 12/01/2023 202348003 1362.01-03 Late Elections 12/01/2023 202348002 163.10-11 (TCJA) Limitation on Business Interest Expense-General 12/01/2023 202348002 9100.00-00 Extension of Time for Making Certain Elections 12/01/2023 202348001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/01/2023 Pagination 当前页面 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page 下一页 Last page 最后一页 »
