)
或 https:// 表示您已安全连接到 .gov 网站。仅在官方、安全的网站上共享敏感信息。
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 76542
寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202548030 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 11/28/2025 |
| 202548029 | 4945.04-04 | Grants to Individuals | 11/28/2025 |
| 202548028 | 6033.01-00 | Exempt v. Non Exempt From Filing | 11/28/2025 |
| 202548027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/28/2025 |
| 202548026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/28/2025 |
| 202548026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/28/2025 |
| 202548026 | 501.33-00 | Private v. Public Interest Served | 11/28/2025 |
| 202548025 | 6033.01-00 | Exempt v. Non Exempt From Filing | 11/28/2025 |
| 202548024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/28/2025 |
| 202548023 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 11/28/2025 |
| 202548023 | 401.27-00 | Medical, Etc. Benefits | 11/28/2025 |
| 202548022 | 442.00-00 | Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | 11/28/2025 |
| 202548022 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/28/2025 |
| 202548021 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/28/2025 |
| 202548021 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/28/2025 |
| 202548020 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/28/2025 |
| 202548020 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/28/2025 |
| 202548019 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 11/28/2025 |
| 202548019 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 11/28/2025 |
| 202548018 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/28/2025 |
| 202548018 | 754.02-00 | Timeliness of Election | 11/28/2025 |
| 202548018 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/28/2025 |
| 202548018 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/28/2025 |
| 202548017 | 7701.00-00 | Definitions | 11/28/2025 |
| 202548017 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/28/2025 |
