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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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正在显示 14701 - 14725 of 76797
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201804008 | 6694.00-00 | Understatement of Taxpayer's Liability by Income Tax Return Preparer | 01/26/2018 |
| 201804007 | 469.00-00 | Passive Activity Losses and Credits Limited | 01/26/2018 |
| 201804007 | 469.03-03 | Definition of Activity | 01/26/2018 |
| 201804007 | 469.14-00 | Real Property Business | 01/26/2018 |
| 201804007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/26/2018 |
| 201804006 | 754.02-00 | Timeliness of Election | 01/26/2018 |
| 201804006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/26/2018 |
| 201804005 | 501.38-02 | Electing Expenditure Test | 01/26/2018 |
| 201804005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/26/2018 |
| 201804004 | 7701.00-00 | Definitions | 01/26/2018 |
| 201804004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/26/2018 |
| 201804003 | 7701.00-00 | Definitions | 01/26/2018 |
| 201804003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/26/2018 |
| 201804002 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 01/26/2018 |
| 201804002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/26/2018 |
| 201804001 | 1362.00-00 | Election by Small Business Corporation | 01/26/2018 |
| 201804001 | 1362.01-01 | Shareholder Consent | 01/26/2018 |
| 201804000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/26/2018 |
| 201803010 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/19/2018 |
| 201803010 | 501.04-07 | Homeowners Association | 01/19/2018 |
| 201803009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/19/2018 |
| 201803009 | 501.33-00 | Private v. Public Interest Served | 01/19/2018 |
| 201803009 | 501.36-01 | Section 501(c)(3) Organizations | 01/19/2018 |
| 201803008 | 118.01-04 | Nonshareholder Contribution to Capital for Bio Fuels Subsidies | 01/19/2018 |
| 201803007 | 414.00-00 | Definitions and Special Rules | 01/19/2018 |
