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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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顯示 8051 - 8075 of 76702
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202140011 | 401.06-01 | In General | 10/08/2021 |
| 202140011 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 10/08/2021 |
| 202140011 | 408.00-00 | Individual Retirement Accounts | 10/08/2021 |
| 202140011 | 408.08-00 | Tax Treatment of Accounts and Annuities | 10/08/2021 |
| 202140010 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
| 202140009 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 10/08/2021 |
| 202140008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 10/08/2021 |
| 202140007 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 10/08/2021 |
| 202140007 | 9100.22-00 | Other | 10/08/2021 |
| 202140006 | 7701.00-00 | Definitions | 10/08/2021 |
| 202140006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/08/2021 |
| 202140006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/08/2021 |
| 202140005 | 1362.00-00 | Election by Small Business Corporation | 10/08/2021 |
| 202140005 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
| 202140004 | 4161.00-00 | Sporting Goods Taxes | 10/08/2021 |
| 202140004 | 4161.01-00 | Sport Fishing Equipment | 10/08/2021 |
| 202140003 | 613A.04-02 | Retailers Excluded | 10/08/2021 |
| 202140002 | 165.06-00 | Worthless Securities | 10/08/2021 |
| 202140001 | 1361.03-02 | Qualified Subchapter S Trusts | 10/08/2021 |
| 202140001 | 1362.01-01 | Shareholder Consent | 10/08/2021 |
| 202140001 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
| 202140000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/08/2021 |
| 202139011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/01/2021 |
| 202139011 | 501.03-30 | Organizational and Operational Tests | 10/01/2021 |
| 202139010 | 4945.04-04 | Grants to Individuals | 10/01/2021 |
