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 76 - 100 of 73634寻求帮助 发现 显示每一页 2550100200 搜索清除 编号 UILC 主题 发布日期 202416006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024 202416007 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416008 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/19/2024 202416010 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024 202416012 1031.01-00 Property Held For Productive Use or Investment 04/19/2024 202416013 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416013 9100.01-00 Section 42; Low-Income Housing Credit 04/19/2024 202416014 501.33-00 Private v. Public Interest Served 04/19/2024 202416014 501.35-00 "Exclusively" Test 04/19/2024 202416015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/16/2024 202416015 501.03-30 Organizational and Operational Tests 04/16/2024 202416015 501.33-00 Private v. Public Interest Served 04/16/2024 202415000 6110.00-00 Index for Public Inspection of Written Determination 04/12/2024 202415001 856.01-00 Income Requirements 04/12/2024 202415002 1362.00-00 Election by Small Business Corporation 04/12/2024 202415003 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/12/2024 202415004 1092.00-00 Straddles 04/12/2024 202415005 4945.04-04 Grants to Individuals 04/12/2024 202415001 856.04-00 Rents From Real Property 04/12/2024 202415002 1362.01-03 Late Elections 04/12/2024 202415004 1092.05-00 Mixed Straddles 04/12/2024 202415004 1092.05-02 Mixed Straddle Account 04/12/2024 202414000 6110.00-00 Index for Public Inspection of Written Determination 04/05/2024 Pagination First page « 首页 Previous page 前一页 Page 1 Page 2 Page 3 当前页面 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page 下一页 Last page 最后一页 »