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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顯示 70976 - 71000 of 77188
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202248007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/02/2022 |
| 202248008 | 355.01-00 | Spin-Off | 12/02/2022 |
| 202248008 | 355.05-01 | Distribution of Control | 12/02/2022 |
| 202248008 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/02/2022 |
| 202248009 | 1502.13-00 | Intercompany Transactions | 12/02/2022 |
| 202248009 | 1502.13-01 | Stock of Members | 12/02/2022 |
| 202249000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/09/2022 |
| 202249001 | 1362.00-00 | Election by Small Business Corporation | 12/09/2022 |
| 202249002 | 7701.00-00 | Definitions | 12/09/2022 |
| 202249003 | 1362.00-00 | Election by Small Business Corporation | 12/09/2022 |
| 202249004 | 1362.00-00 | Election by Small Business Corporation | 12/09/2022 |
| 202249005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/09/2022 |
| 202249006 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 12/09/2022 |
| 202249007 | 9100.22-00 | Other | 12/09/2022 |
| 202249008 | 7701.00-00 | Definitions | 12/09/2022 |
| 202249009 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 12/09/2022 |
| 202249010 | 1502.75-00 | Filing Requirements | 12/09/2022 |
| 202249011 | 355.01-00 | Spin-Off | 12/09/2022 |
| 202249012 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2022 |
| 202249013 | 884.00-00 | Branch Tax | 12/09/2022 |
| 202249014 | 355.01-00 | Spin-Off | 12/09/2022 |
| 202249015 | 4945.04-04 | Grants to Individuals | 12/09/2022 |
| 202249016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/09/2022 |
| 202249017 | 501.07-00 Social Clubs | 12/09/2022 | |
| 202249018 | 501.36-00 | Business Activities | 12/09/2022 |
