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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.
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顯示 26 - 50 of 77188
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202611003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/13/2026 |
| 202611005 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/13/2026 |
| 202611005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/13/2026 |
| 202611006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 03/13/2026 |
| 202611007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/13/2026 |
| 202611007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/13/2026 |
| 202611010 | 501.33-00 | Private v. Public Interest Served | 03/13/2026 |
| 202611010 | 501.35-00 | "Exclusively" Test | 03/13/2026 |
| 202611012 | 501.03-30 | Organizational and Operational Tests | 03/13/2026 |
| 202611013 | 501.06-01 | Performance of Particular Services for Members | 03/13/2026 |
| 202611014 | 501.33-00 | Private v. Public Interest Served | 03/13/2026 |
| 202611015 | 501.03-30 | Organizational and Operational Tests | 03/13/2026 |
| 202611015 | 501.33-00 | Private v. Public Interest Served | 03/13/2026 |
| 202610000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/06/2026 |
| 202610001 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 03/06/2026 |
| 202610002 | 355.01-01 | Split-Off | 03/06/2026 |
| 202610003 | 131.02-00 | Difficulty of Care Payments | 03/06/2026 |
| 202610004 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 03/06/2026 |
| 202610005 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 03/06/2026 |
| 202610006 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 03/06/2026 |
| 202610007 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 03/06/2026 |
| 202610008 | 743.00-00 | Optional Adjustments to Basis of Partnership Property | 03/06/2026 |
| 202610009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/06/2026 |
| 202610010 | 911.11-03 | Reelection | 03/06/2026 |
| 202610011 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 03/06/2026 |
