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 7776 - 7800 of 76702
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202146004 | 853.00-00 | Foreign Tax Credit Allowed Shareholders | 11/19/2021 |
| 202146004 | 853.01-00 | Election | 11/19/2021 |
| 202146004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2021 |
| 202146003 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 11/19/2021 |
| 202146002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 11/19/2021 |
| 202146002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 11/19/2021 |
| 202146001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/19/2021 |
| 202146001 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 11/19/2021 |
| 202146001 | 2056.07-00 | Qualified Terminable Interest Property | 11/19/2021 |
| 202146001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/19/2021 |
| 202146001 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 11/19/2021 |
| 202146001 | 2519.00-00 | Disposition of Certain Life Estates | 11/19/2021 |
| 202146001 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 11/19/2021 |
| 202146001 | 61.00-00 | Gross Income v. Not Gross Income | 11/19/2021 |
| 202146000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/19/2021 |
| 202145032 | 4945.04-04 | Grants to Individuals | 11/12/2021 |
| 202145031 | 501.03-30 | Organizational and Operational Tests | 11/12/2021 |
| 202145031 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/12/2021 |
| 202145031 | 501.03-05 | Corporations | 11/12/2021 |
| 202145031 | 501.33-00 | Private v. Public Interest Served | 11/12/2021 |
| 202145030 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 11/12/2021 |
| 202145030 | 501.04-07 | Homeowners Association | 11/12/2021 |
| 202145029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/12/2021 |
| 202145029 | 501.35-00 | "Exclusively" Test | 11/12/2021 |
| 202145029 | 501.36-00 | Business Activities | 11/12/2021 |
